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Income Smoothing in Family-Controlled Companies: Evidence from Italy
16 references·16 citing·22 second hopsampled
Income Smoothing in Family-Controlled Companies: Evidence from Italy (2011)Income Smoothing in Family-Controlled Com…Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills (2007)Socioemotional Wealth and Bus…Performance matched discretionary accrual measures (2005)Performance matched discretio…How do family ownership, control and management affect firm value? (2005)How do family ownership, cont…Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Corporate Ownership Around the World (1999)Corporate Ownership Around th…TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)TOWARD A STEWARDSHIP THEORY O…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Detecting Earnings Management. (1995)Detecting Earnings Management.Management ownership and market valuation (1988)Management ownership and mark…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Environmental, social and governance disclosure’s impacts on earnings management: Family versus non-family firms (2022)Environmental, social and gov…Bringing owners back on board: A review of the role of ownership type in board governance (2020)Bringing owners back on board…Large Shareholders’ Power and the Quality of Corporate Governance: An Analysis of Brazilian Firms (2019)Large Shareholders’ Power and…Non-family managers in family firms: review, integrative framework and future research agenda (2018)Non-family managers in family…Industrial foundations as long‐term owners (2018)Industrial foundations as lon…Earnings management in family versus non-family firms: the influence of analyst coverage (2018)Earnings management in family…Private company finance and financial reporting (2017)Private company finance and f…Time Horizon of Investments in the Resource Allocation Process (2016)Time Horizon of Investments i…Tax aggressiveness in family firms and the non-linear entrenchment effect (2016)Tax aggressiveness in family …Earnings management in family firms: current state of knowledge and opportunities for future research (2016)Earnings management in family…Intellectual capital disclosures and corporate governance: An empirical examination (2015)Intellectual capital disclosu…A Theory of Income Smoothing When Insiders Know More Than Outsiders (2015)A Theory of Income Smoothing …Family Business Performance from a Governance Perspective: A Review of Empirical Research (2014)Family Business Performance f…The Impact of Corporate Governance and Earnings Management on Stock Market Liquidity in a Highly Concentrated Ownership Capital Market (2013)The Impact of Corporate Gover…Earnings Quality in Acquired and Nonacquired Family Firms (2013)Earnings Quality in Acquired …Strategy, ownership, governance, and socio-psychological perspectives on family businesses from around the world (2012)Strategy, ownership, governan…Agency Problems and the Theory of the Firm (1980)The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Investor protection and corporate governance (2000)Law, finance, and economic growth in China (2005)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Earnings Management through Real Activities Manipulation (2003)Legal Determinants of External Finance (1997)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997TOWARD A STEWARDSHIP THEORY OF MANAGEMENT5,371 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2007Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills4,400 cited

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2005
How do family ownership, control and management affect firm value?
4,190 cited

Cited by

  • 2014Family Business Performance from a Governance Perspective: A Review of Empirical Research148 cited
  • 2013Earnings Quality in Acquired and Nonacquired Family Firms102 cited
  • 2022Environmental, social and governance disclosure’s impacts on earnings management: Family versus non-family firms96 cited
  • 2017Private company finance and financial reporting94 cited
  • 2016Time Horizon of Investments in the Resource Allocation Process94 cited
  • 2020Bringing owners back on board: A review of the role of ownership type in board governance92 cited
  • 2012Strategy, ownership, governance, and socio-psychological perspectives on family businesses from around the world91 cited
  • 2016Tax aggressiveness in family firms and the non-linear entrenchment effect90 cited
  • 2015A Theory of Income Smoothing When Insiders Know More Than Outsiders85 cited
  • 2016Earnings management in family firms: current state of knowledge and opportunities for future research77 cited
  • 2018Industrial foundations as long‐term owners73 cited
  • 2018Non-family managers in family firms: review, integrative framework and future research agenda73 cited
  • 2019Large Shareholders’ Power and the Quality of Corporate Governance: An Analysis of Brazilian Firms71 cited
  • 2015Intellectual capital disclosures and corporate governance: An empirical examination62 cited
  • 2013The Impact of Corporate Governance and Earnings Management on Stock Market Liquidity in a Highly Concentrated Ownership Capital Market59 cited
  • 2018Earnings management in family versus non-family firms: the influence of analyst coverage56 cited