This study investigates real earnings management in family firms and further examines the moderating effects of the independence and compensation of directors. Based on a sample of 106 non-financial public listed firms over 5 years in Saudi Arabia, the empirical results show that family firms...

The purpose of this study is to investigate whether the level of earnings management is likely to be different in large family firms, small family firms, and non-family firms. Our empirical study relies on a sample of UK listed firms and on their level of discretional accruals. Our results...

1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is the role of culture? -- 7 Conclusions.