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The conditional nature of board characteristics in constraining earnings management in private family firms
16 references·10 citing·34 second hop
The conditional nature of board characteristics in constraining earnings management in private family firms (2013)The conditional nature of board character…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…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…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Agency Costs and Ownership Structure (2000)Agency Costs and Ownership St…Defining the Family Business by Behavior (1999)Defining the Family Business …An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Agency Theory: An Assessment and Review (1989)Agency Theory: An Assessment …Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Separation of Ownership and Control (1983)Separation of Ownership and C…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Wrongdoing in Publicly Listed Family- and Nonfamily-Owned Firms: A Behavioral Perspective (2023)Wrongdoing in Publicly Listed…The family business CEO: A review of insights and opportunities for advancement (2023)The family business CEO: A re…Family firm entrepreneurship and sustainability initiatives: Women as corporate change agents (2023)Family firm entrepreneurship …Operationally defining family SMEs: a critical review (2021)Operationally defining family…Economic bonding, corporate governance and earnings management: Evidence from UK publicly traded family firms (2020)Economic bonding, corporate g…Earnings management in private family versus non-family firms. The moderating effect of family business generation (2019)Earnings management in privat…The impact of family influence on financial reporting quality in small and medium family firms (2018)The impact of family influenc…A Brief History and a Look to the Future of Family Business Heterogeneity: An Introduction (2018)A Brief History and a Look to…Unpacking the Black Box of Family Business Advising: Insights From Psychology (2017)Unpacking the Black Box of Fa…Earnings management and the contest to the control: an international analysis of family-owned firms (2014)Earnings management and the c…Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. 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this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1989Agency Theory: An Assessment and Review13,327 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2005How do family ownership, control and management affect firm value?4,190 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1999Defining the Family Business by Behavior2,964 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2000Agency Costs and Ownership Structure2,517 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

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1,932 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • Cited by

    • 2017Unpacking the Black Box of Family Business Advising: Insights From Psychology70 cited
    • 2018A Brief History and a Look to the Future of Family Business Heterogeneity: An Introduction68 cited
    • 2021Operationally defining family SMEs: a critical review40 cited
    • 2018The impact of family influence on financial reporting quality in small and medium family firms39 cited
    • 2019Earnings management in private family versus non-family firms. The moderating effect of family business generation38 cited
    • 2023The family business CEO: A review of insights and opportunities for advancement35 cited
    • 2023Family firm entrepreneurship and sustainability initiatives: Women as corporate change agents34 cited
    • 2014Earnings management and the contest to the control: an international analysis of family-owned firms29 cited
    • 2020Economic bonding, corporate governance and earnings management: Evidence from UK publicly traded family firms28 cited
    • 2023Wrongdoing in Publicly Listed Family- and Nonfamily-Owned Firms: A Behavioral Perspective25 cited