Purpose: This study examines whether family businesses (FBs) differ from non-FBs with regard to innovative strategies, and whether their innovation is a reflection of earnings management behavior.Design/methodology/approach: This study extended research into the issue of FBs by investigating...

Researchers have well documented the positive effects of innovation on growth and productivity. However, innovation might be associated with unexpected consequences, especially in term of earnings quality. In this paper, we employ the Bayesian linear regression to shed light on the relationship...