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Family involvement in Chinese and German small businesses
Schmitt, Antje; Frese, Michael - In: Journal of enterprising culture 19 (2011) 3, pp. 261-285
Persistent link: https://www.econbiz.de/10009535324
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Real earnings management and accrual-based earnings management in family firms
Achleitner, Ann-Kristin; Günther, Nina; Kaserer, Christoph - In: European accounting review 23 (2014) 3, pp. 431-461
Persistent link: https://www.econbiz.de/10010421462
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Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance
Günther, Nina Angela - 2011
Persistent link: https://www.econbiz.de/10009297580
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Real Earnings Management and Accrual-Based Earnings Management in Family Firms
Achleitner, Ann‐Kristin - 2019
We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth (SEW) as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we...
Persistent link: https://www.econbiz.de/10012905042
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The Influence of family blockholders on the financial behavior of listed family firms
Franzoi, Fabio - 2023
Persistent link: https://www.econbiz.de/10014315229
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Related party transactions and earnings management in family firms : the moderating role of board characteristics
Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Journal of family business management : JFBM 14 (2024) 1, pp. 171-198
Persistent link: https://www.econbiz.de/10014524948
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Bilanzrechtsmodernisierungsgesetz versus "IFRS for SMEs" als Alternativen der Rechnungslegung für nicht kapitalmarktorientierte Unternehmen?
Kirsch, Hanno - In: IRZ : Zeitschrift für internationale Rechnungslegung 3 (2008) 2, pp. 71-78
Persistent link: https://www.econbiz.de/10003640063
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International differences in IFRS policy choice : a research note
Kvaal, Erlend; Nobes, Christopher - In: Accounting and business research : a research quarterly … 40 (2010) 2, pp. 173-187
Persistent link: https://www.econbiz.de/10003982707
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Harmonization in auditing practices : a comparative study on audit tenure effects between Germany and the United States
Krauß, Patrick; Zülch, Henning; Quosigk, Benedikt M. - 2012
Persistent link: https://www.econbiz.de/10009666031
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Differences in auditing practices : a comparative study of audit tenure effects on audit quality between Germany and the United States
Krauß, Patrick; Quosigk, Benedikt; Zülch, Henning - 2014
Persistent link: https://www.econbiz.de/10010251529