Achleitner, Ann-Kristin; Günther, Nina; Kaserer, Christoph - In: European Accounting Review 23 (2014) 3, pp. 431-461
We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we...
