We examine earnings management practices of insider controlled firms across twenty-two countries to shed light on the link between consumption of private benefits and earnings management. Insider controlled firms are associated with more earnings management than non-insider controlled firms in...

Objective - This research analyzes the effect of state ownership, family ownership, and the effectiveness of the board's moderating role on sustainability report quality of Indonesian companies.Methodology/Technique - Sustainability report quality is a factor analysis of percentage of disclosure...

This paper examines the effect of family ownership on firm voluntary disclosure and the associated capital market consequences. I use a randomly assigned family trait, the gender of the firstborn child of the firm's family owner, as an instrumental variable and find that family ownership of a...