Earnings Management in Family Firms: Current State of Knowledge and Opportunities for Future Research

2013 ◽  
Author(s):  
Inna Choban Paiva ◽  
Isabel Lourenno ◽  
Manuel Castelo Branco
Keyword(s):  
Earnings Management ◽  
Family Firms ◽  
Future Research ◽  
Current State

Earnings management in family firms: current state of knowledge and opportunities for future research

2016 ◽  
Vol 15 (1) ◽  
pp. 85-100 ◽  
Author(s):  
Inna Sousa Paiva ◽  
Isabel Costa Lourenço ◽  
Manuel Castelo Branco
Keyword(s):  
Earnings Management ◽  
Design Methodology ◽  
Family Firms ◽  
Research Priorities ◽  
Future Research ◽  
Research Gaps ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Current State ◽  
Different Types

Purpose – This paper aims to synthesize the extant research on earnings management in family firms. Design/methodology/approach – The paper reviews the current state of knowledge about earnings management in family firms, identifying the main theoretical frameworks used in the empirical research on the topic, as well as the main types of said research and its findings. Findings – Agency theory is identified as the main theoretical framework used. Two major types of research identified in the literature are discussed, namely, earnings management in family firms versus non-family firms and earnings management in different types of family firms. Originality/value – Important research gaps are identified, and future research priorities are suggested. These pertain to the lack of research on earnings management in different types of family firms, the utility of using qualitative and experimental research, as well as the importance of using theoretical frameworks better able to capture the peculiarities of family firms.

Intrafamily Conflicts in Family Businesses: A Systematic Review of the Literature and Agenda for Future Research

2020 ◽  
Vol 33 (2) ◽  
pp. 194-227 ◽  
Author(s):  
Aleš Kubíček ◽  
Ondřej Machek
Keyword(s):  
Family Business ◽  
Family Firms ◽  
Future Research ◽  
Input Process ◽  
Intragroup Conflict ◽  
Current State ◽  
The Family ◽  
Process Output ◽  
State Of Research ◽  
The Individual

Through a systematic literature review, we assess the current state of research on intrafamily conflicts in family firms, systematize the findings, and outline avenues for future research. Based on a review of 88 studies, we develop an input–process–output framework to synthesize input, process, output, and context variables and identify research gaps. The review contributes to the family business literature by bridging the family business and intragroup conflict literature, considering multiple levels of analysis (the individual, family, and firm), and presenting relevant research questions.

Self-leadership Training Review

2019 ◽  
Author(s):  
Andrew Sidwell ◽  
Michael Perry
Keyword(s):  
Leadership Training ◽  
Future Research ◽  
Training Methods ◽  
Current State ◽  
A Current

The purpose of this article was to examine the current state of self-leadership training. The authors analyzed all published, publicly available studies (in English) pertaining to self-leadership training methods, offering a current state of self-leadership training, and implications for future research.

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

From Globalisation to Revolution? The Porfirian Political Economy: An Essay on Issues and Interpretations

2009 ◽  
Vol 41 (2) ◽  
pp. 347-368 ◽  
Author(s):  
PAOLO RIGUZZI
Keyword(s):  
Political Economy ◽  
Mexican Revolution ◽  
Future Research ◽  
The Political ◽  
Economic Relations ◽  
Future Research Agenda ◽  
Current State ◽  
International Economic Relations ◽  
Economic Strategies ◽  
State Finance

AbstractThis essay evaluates the political economy of Mexico during the Porfirian period (1876–1911), with the aim of discussing advances in scholarship and presenting an outline of the elements for a future research agenda. To this end, the essay examines the current state of knowledge on four crucial aspects of the Mexican economy: growth and its dimensions; the state, finance and economic strategies; the construction and functioning of the internal market; and the international economic relations of Mexico during the first period of globalisation. In particular, it assesses the arguments that link features of Porfirian economic organisation with the outbreak of the Mexican Revolution in 1910.

A Scoping Review of Resilience in Survivors of Human Trafficking

2021 ◽  
pp. 152483802098556
Author(s):  
Logan Knight ◽  
Yitong Xin ◽  
Cecilia Mengo
Keyword(s):  
Interpersonal Relationships ◽  
Scoping Review ◽  
National Origin ◽  
Future Research ◽  
Research Needs ◽  
Standardized Measures ◽  
Factors Associated ◽  
Current State ◽  
Case Files ◽  
Sexual Trafficking

Resilience is critical among survivors of trafficking as they are mostly vulnerable populations who face multiple adversities before, during, and after trafficking. However, resilience in survivors of trafficking is understudied. This scoping review aims to clarify the current state of knowledge, focusing on definitions of resilience, how resilience has been studied, and factors associated with resilience among survivors. Five databases were searched using key words related to trafficking and resilience. Studies were included if they were published in English between 2000 and 2019 and focused on resilience with the study design including at least one of these four features: (a) use of standardized measures of resilience, (b) qualitative descriptions of resilience, (c) participants were survivors or professionals serving survivors, and (d) data sources such as case files or program manuals directly pertained to survivors. Eighteen studies were identified. Findings indicated that resilience was primarily described as emergent from interactions between the survivor and the environment. Resilience in trafficking appeared largely similar to resilience in other kinds of victimization. Nonetheless, trafficking survivors also may display resilience in alternative ways such as refusing treatment. Positive interpersonal relationships were the most commonly mentioned resilience factor. In addition, current research lacks studies featuring longitudinal designs, interventions, participatory methods, types of trafficking other than sexual trafficking, and demographic characteristics such as age, gender, and national origin. Future research needs to establish definitions and measures of resilience that are culturally and contextually relevant to survivors and build knowledge necessary for designing and evaluating resilience-enhancing interventions.

scholarly journals Hepatic stellate cells: current state and open questions

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Claus Kordes ◽  
Hans H. Bock ◽  
Doreen Reichert ◽  
Petra May ◽  
Dieter Häussinger
Keyword(s):  
Hepatic Stellate Cells ◽  
Stellate Cells ◽  
Essential Elements ◽  
Future Research ◽  
Heinrich Heine ◽  
Current State ◽  
Open Questions ◽  
Sinusoidal Endothelium ◽  
Cell Niche ◽  
Space Of Disse

Abstract This review article summarizes 20 years of our research on hepatic stellate cells within the framework of two collaborative research centers CRC575 and CRC974 at the Heinrich Heine University. Over this period, stellate cells were identified for the first time as mesenchymal stem cells of the liver, and important functions of these cells in the context of liver regeneration were discovered. Furthermore, it was determined that the space of Disse – bounded by the sinusoidal endothelium and hepatocytes – functions as a stem cell niche for stellate cells. Essential elements of this niche that control the maintenance of hepatic stellate cells have been identified alongside their impairment with age. This article aims to highlight previous studies on stellate cells and critically examine and identify open questions and future research directions.

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
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