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Family ownership and financial reporting quality: Iranian evidence
16 references·3 citing·40 second hopsampled
Family ownership and financial reporting quality: Iranian evidence (2018)Family ownership and financial reporting …National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Corporate disclosures by family firms (2007)Corporate disclosures by fami…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…How do family ownership, control and management affect firm value? (2005)How do family ownership, cont…Information and the Cost of Capital (2004)Information and the Cost of C…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Dividends and Expropriation (2001)Dividends and ExpropriationPositive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Private benefits from control of public corporations (1989)Private benefits from control…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Property Rights and Economic Theory: A Survey of Recent Literature (1972)Property Rights and Economic …Auditing in family firms: Past trends and future research directions (2024)Auditing in family firms: Pas…Valuation of financial reporting quality: is it an issue in the firm’s valuation? (2023)Valuation of financial report…Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran (2021)Islamic Religious Atmosphere …The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Problem of Social Cost (1960)Estimating the Value of Political Connections (2001)Earnings management and investor protection: an international comparison (2003)Law and Finance (1998)Politically Connected Firms (2006)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)
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References

  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 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
  • 2004Information and the Cost of Capital3,057 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2001Dividends and Expropriation1,791 cited
  • 1989Private benefits from control of public corporations1,168 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 1972Property Rights and Economic Theory: A Survey of Recent Literature1,129 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

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1,120 cited
  • 2007Corporate disclosures by family firms1,090 cited
  • Cited by

    • 2024Auditing in family firms: Past trends and future research directions28 cited
    • 2023Valuation of financial reporting quality: is it an issue in the firm’s valuation?17 cited
    • 2021Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran17 cited