Does founding family control affect earnings management?

By P. Jiraporn, Peter J. DaDalt. 2009

142 citations recorded by the source corpus.

Subfields: Accounting, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/0643169b912436d8bf1af70c683e7b0180b326f3

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In Accounting

In Organizational Behavior and Human Resource Management

Citations in the corpus

Women directors, family ownership and earnings management in Malaysia (2016, background): “Thus, consistent with the controlling shareholders holding a long-term view, the alignment effect would reduce earnings management as there is less pressure on management to manage earnings ( Jiraporn and DaDalt, 2009).”
Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014, background): “…members on the board The effectiveness in monitoring earnings management of independent corporate boards is moderated in family-controlled firms Jiraporn and DaDalt (2009) AEL FA Earnings management Agency Family vs. nonfamily % ownership or family members on the board Family firms are less…”
Socioemotional Wealth and Earnings Management in Private Family Firms (2010, background): “…and earnings management behavior in public family firms has focused on the agency problem between controlling and noncontrolling shareholders when discussing low financial reporting quality and earnings management (Ali et al., 2007; Jiraporn & Dadalt, 2009; Setia-Atmaja et al., 2009; Wang, 2006).”
Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “Jiraporn and DaDalt (2009) show that founding-family-owned firms have less incentive to manage earnings, as they do not have high pressure to meet or beat earnings expectations.”
The Influence of Family Ownership on the Quality of Accounting Information (2010, background): “To our knowledge, a few studies have explored differences between family and nonfamily firms in terms of earnings quality (Jiraporn & Dadalt, 2009; Wang, 2006; Zhao & MilletReyes, 2007) and voluntary disclosure (Lakhal, 2005).”
Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms (2014, unknown): “…firms have better quality of financial reporting in comparison to their non-family counterparts (Ali, Chen, & Radhakrishnan, 2007; Cascino, Pugliese, Mussolino, & Sansone, 2010; Chen et al., 2008; Gomez-Mejia et al., 2013; Jiraporn & Dadalt, 2009; Prencipe, Bar-Yosef, Mazzola, & Pozza, 2011).”