This paper examines whether the higher profitability and valuation of family firms is related to differences in production technologies and production efficiency. Using data on S&P 500 manufacturing firms, we find that family firms are more productive than comparable non-family firms....

Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the firm's executives. Design/methodology/approach – Panel regressions of discretionary accruals on a set of female executive dummies and firm-specific controls. Findings – The...