Chi, Ching Wen; Hung, Ken; Cheng, Hui Wen; Tien Lieu, Pang - In: International Review of Economics & Finance 36 (2015) C, pp. 88-98
This study examines the relationship between family firms and earnings management by considering the influence of board independence. Based on a sample of 379 listed high-technology firms over 7years in Taiwan, we find that family firms are positively related to earnings management. Further, we...