to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the manager to manipulate the accounting system to mislead the board and distort its decisions. Effective reporting … oversight curtails managers' ability to manipulate, which increases the benefits of conservative accounting and simultaneously …

This paper explores the quality of accounting information in listed family firms. We exploit the features of the … family ownership from other major block-holders on the quality of accounting information. Our findings document that family … the determinants of accounting quality differ across family and non-family firms …

to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the manager to manipulate the accounting system to mislead the board and distort its decisions. Effective reporting … oversight curtails managers' ability to manipulate, which increases the benefits of conservative accounting and simultaneously …