Earnings Management and CSR Disclosure. Family vs. Non-Family Firms
نویسندگان
چکیده
منابع مشابه
Investigation into Family Traits Impact on Tax Non –compliance of Family Firms (Case Study of Family Firms in Tehran Province)
Tax is one of the effective factors on the decisions and strategies of companies and decision makers in small and medium-sized family firms. The theoretical foundations and empirical evidence indicate that power structures, experiences and culture of family members of these companies can be considered as factors influencing tax aggressiveness. Therefore, the main objective of this study is to e...
متن کاملFamily firms and earnings management in Taiwan: Influence of corporate governance
Available online 13 November 2014 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 7 years in Taiwan, we find that family firms are positively related to earnings management. Further, we find two interaction effects: (1) the proportion of independent di...
متن کاملFamily Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms
We examine the unique nature of agency problems within publicly traded family firms by investigating the earnings management decision of dominant family owners relative to nonfamily. To do so, we draw upon literature demonstrating that family owners are loss averse with respect to the family’s socioemotional wealth (SEW), or the affective endowment derived from firm ownership and control. Our t...
متن کاملEarnings Non-synchronicity and Voluntary Disclosure
Earnings non-synchronicity captures the extent to which firm-specific factors determine a firm’s earnings, and has important implications to a firm’s information environment. Prior research shows that high earnings non-synchronicity impedes corporate outsiders’ information processing. Given managers generally possess superior information about their firms’ unique operating and reporting strateg...
متن کاملThe Role of Family in Family Firms
H istory is replete with examples of spectacular ascents of family businesses. The Rothschilds, for example, not only amassed the greatest concentration of private wealth the Western world has ever seen, they are also credited with changing the fate of history by financing monarchs and kings—one of their most famous bets being the support for Wellington’s armies, which ultimately led to the def...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Sustainability
سال: 2017
ISSN: 2071-1050
DOI: 10.3390/su9122327