I examine the effect of International Financial Reporting Standards (IFRS) adoption on the accounting uniformity of financial statements for a sample of firms listed on Euronext. Using Taplin's (2004) uniformity index, I find that IFRS adoption enhances uniformity of financial statements of...

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...

This study examines whether family ownership, a prevalent ownership type, is associated with cost elasticity, and the mechanism through which this effect occurs. The contribution is threefold. First, we find higher cost elasticity in family firms than in non-family firms. Second, results from...