The Effect of Size on the Level of Earnings Management in Family Firms

2013 ◽  
Author(s):  
Inna Choban Paiva ◽  
Isabel Costa Lourenço
Keyword(s):  
Earnings Management ◽  
Family Firms

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Negative Impact ◽  
Stock Exchange ◽  
Least Square ◽  
Family Ownership ◽  
Corporate Social ◽  
The Impact

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

scholarly journals The influence of independence and compensation of the directors on family firms and real earnings management

2021 ◽  
Vol 9 (1) ◽  
pp. 1934977
Author(s):  
Adeeb Abdulwahab Alhebri ◽  
Shaker Dahan Al-Duais ◽  
Amal Mohammed Almasawa
Keyword(s):  
Earnings Management ◽  
Family Firms ◽  
Real Earnings Management

Real Earnings Management and Accrual-based Earnings Management in Family Firms

2014 ◽  
Vol 23 (3) ◽  
pp. 431-461 ◽  
Author(s):  
Ann-Kristin Achleitner ◽  
Nina Günther ◽  
Christoph Kaserer ◽  
Gianfranco Siciliano
Keyword(s):  
Earnings Management ◽  
Family Firms ◽  
Real Earnings Management

scholarly journals PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK MANAJEMEN LABA DI INDONESIA

2017 ◽  
Vol 11 (1) ◽  
Author(s):  
Go Meliana Indah Lestari ◽  
Senny Harindahyani
Keyword(s):  
Earnings Management ◽  
Family Firms ◽  
Stock Exchange ◽  
Independent Directors ◽  
Multiple Linear Regressions ◽  
Banking And Finance ◽  
Linear Regressions ◽  
Problem Data

Family firms don’t have effective oversight, therefore they tend to do earnings management higher compare than others. This study aims to prove whether this phenomenon true or not and whether the role of independent commissioners have been effectively overcome the problem. Data used in this research covers all firms listed in Indonesian Stock Exchange for the period of 2012 to 2014, except for banking and finance sector. The study is conducted using multiple linear regressions. The result shows that there is no significant different between family firms and non-family firms to manage earnings, and the role of independent directors can’t decrease the earnings management in family firms.

scholarly journals Is there any association between real earnings management and crash risk of stock price during uncertainty? An evidence from family-owned firms in an emerging economy

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Huma Fatima ◽  
Abdul Haque ◽  
Muhammad Usman
Keyword(s):  
Earnings Management ◽  
Stock Price ◽  
Family Firms ◽  
Research Work ◽  
Real Earnings Management ◽  
Crash Risk ◽  
Time Period ◽  
Academic Researchers ◽  
Family Based ◽  
Statistical Estimations

Abstract This research work intends to analyze the association between real earnings manipulation and stock price crash. Further, we also analyze the spillover outcome of the crash as a result of applying real earnings management. It is hypothesized that there is a positive and statistically significant association between real activities manipulation and crash risk. It is also assumed that this spillover outcome is more noticeable during uncertainty. By applying data of family firms for the time period 2005–2018, empirical results provide the proof that real manipulation has a significant impact on stock crash for a developing economy like Pakistan among family-based companies. This research work also gives a statistical insight that spillover outcome is more notable for firms facing uncertainty. Our statistical estimations are in support of the assumed hypotheses of the study. This study has very significant and practical implications for academic researchers, standard setters, and investors.

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