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Earnings management and the contest to the control : an international analysis of family-owned firms
Jara Bertin, Mauricio; López Iturriaga, Felix J. - In: Spanish journal of finance and accounting 43 (2014) 164, pp. 355-379
Persistent link: https://www.econbiz.de/10011483309
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Essays on corporate governance and financial reporting quality
Mutschmann, Martin - 2018
Persistent link: https://www.econbiz.de/10011954497
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Real earnings management in family firms in Indonesia
Safitri, Reny Damayanti; Risfandy, Tastaftiyan; Futri, … - In: Macroeconomic risk and growth in the Southeast Asian …, (pp. 35-46). 2024
Persistent link: https://www.econbiz.de/10014457601
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Family ownership, family identity of CEO, and accounting conservatism : evidence from Taiwan
Hsu, Hwa-Hsien; Tsao, Shou-Min; Lin, Che-Hung - In: Accounting forum 46 (2022) 4, pp. 315-343
Persistent link: https://www.econbiz.de/10013555094
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Illuminating the shadows : a systematic review of earnings management practices in family-owned enterprises and future research directions
Naz, Aziza; Sheikh, Nadeem Ahmed; Saleh F. A. Khatib; … - In: Journal of business and socio-economic development 4 (2024) 4, pp. 340-358
Purpose The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research. Design/methodology/approach Through a systematic...
Persistent link: https://www.econbiz.de/10015077671
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Does internal and external governance reduce earnings management in family owned firms in Malaysia?
Wan Masliza Wan Mohammad - In: International journal of business governance and ethics … 16 (2022) 2, pp. 129-157
Persistent link: https://www.econbiz.de/10013198344
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Founding family ownership and myopic R&D investment behavior
Tsao, Shou-Min; Chang, Yin-Wei; Koh, Kevin - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 3, pp. 361-384
Persistent link: https://www.econbiz.de/10012169981
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Do family ownership and control influence the consequences of IFRS adoption?
Wu, Chloe Yu-Hsuan; Hsu, Hwa-Hsien; Lin, Che-Hung - In: Corporate governance : an international review 32 (2024) 2, pp. 348-371
Persistent link: https://www.econbiz.de/10014533604
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The impact of ownership characteristics and gender on earnings management : Indonesian c1-1ompanies
Widagdo, Ari Kuncara; Rahmawati; Djuminah; Arifah, Siti; … - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-15
Earnings management is a behavior performed by management to show good performance to principals. This effort creates information bias in the study of agency theory, which in turn increases information asymmetry. In Indonesia, the average company has a family ownership structure. Therefore, this...
Persistent link: https://www.econbiz.de/10014295466
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Accruals, real earnings management, and CEO demographic attributes in emerging markets : does concentration of family ownership count?
Safia Abdo Ali Al-Begali; Phua, Lian Kee - In: Cogent business & management 10 (2023) 2, pp. 1-34
The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings management (EM), specifically accruals...
Persistent link: https://www.econbiz.de/10014503281