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The Impact of Controlling Families and Family CEOs on Earnings Management
16 references·16 citing·25 second hopsampled
The Impact of Controlling Families and Family CEOs on Earnings Management (2010)The Impact of Controlling Families and Fa…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …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…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Investor protection and corporate governance (2000)Investor protection and corpo…Corporate Ownership Around the World (1999)Corporate Ownership Around th…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryTrust and reputation in family businesses: A systematic literature review of past achievements and future promises (2021)Trust and reputation in famil…Family ownership concentration and real earnings management: Empirical evidence from an emerging market (2020)Family ownership concentratio…CEO characteristics and earnings management: empirical evidence from France (2020)CEO characteristics and earni…Non-family CEOs in family firms: Spotting gaps and challenging assumptions for a future research agenda (2019)Non-family CEOs in family fir…Political connections, family firms and earnings quality (2018)Political connections, family…How does family involvement affect a firm's internationalization? An investigation of Indian family firms (2017)How does family involvement a…Earnings Management and CSR Disclosure. Family vs. Non-Family Firms (2017)Earnings Management and CSR D…External managers, family ownership and the scope of SME internationalization (2016)External managers, family own…No Consensus in Sight: An Analysis of Ten Years of Family Business Definitions in Empirical Research Studies (2015)No Consensus in Sight: An Ana…Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms (2014)Financial Reporting and the P…Family Business Performance from a Governance Perspective: A Review of Empirical Research (2014)Family Business Performance f…Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014)Accounting Research in Family…The role and impact of accounting in family business (2013)The role and impact of accoun…Families as active monitors of firm performance (2013)Families as active monitors o…Earnings Quality in Acquired and Nonacquired Family Firms (2013)Earnings Quality in Acquired …The influence of ownership structure and board strategic involvement on international sales: The moderating effect of family involvement (2012)The influence of ownership st…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills (2007)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Socioemotional Wealth in Family Firms (2012)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)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)The ultimate ownership of Western European corporations (2002)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1999Corporate Ownership Around the World10,565 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 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
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited

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1998
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
2,300 cited

Cited by

  • 2014Accounting Research in Family Firms: Theoretical and Empirical Challenges231 cited
  • 2020CEO characteristics and earnings management: empirical evidence from France174 cited
  • 2014Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms172 cited
  • 2016External managers, family ownership and the scope of SME internationalization169 cited
  • 2017How does family involvement affect a firm's internationalization? An investigation of Indian family firms166 cited
  • 2021Trust and reputation in family businesses: A systematic literature review of past achievements and future promises160 cited
  • 2012The influence of ownership structure and board strategic involvement on international sales: The moderating effect of family involvement156 cited
  • 2014Family Business Performance from a Governance Perspective: A Review of Empirical Research148 cited
  • 2013The role and impact of accounting in family business129 cited
  • 2017Earnings Management and CSR Disclosure. Family vs. Non-Family Firms118 cited
  • 2018Political connections, family firms and earnings quality112 cited
  • 2013Earnings Quality in Acquired and Nonacquired Family Firms102 cited
  • 2019Non-family CEOs in family firms: Spotting gaps and challenging assumptions for a future research agenda100 cited
  • 2020Family ownership concentration and real earnings management: Empirical evidence from an emerging market97 cited
  • 2013Families as active monitors of firm performance87 cited
  • 2015No Consensus in Sight: An Analysis of Ten Years of Family Business Definitions in Empirical Research Studies86 cited