The Impact of Controlling Families and Family CEOs on Earnings Management

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Image and reputation of family firms: a systematic literature review of the state of research (2018, background): “Additionally, businesses with good reputations receive more applications for job openings (Fombrun and Shanley 1990) and find networks (Chandler et al. 2013; Sieger et al. 2011) and financial resources (Yang 2010; Zang 1999) more easily accessible than comparable businesses with worse reputations.”
The Influence of Ownership Structure and Board Strategic Involvement on International Sales: The Moderating Effect of Family Involvement (2013, background): “suggesting the importance of this variable when investigating the internationalization processes of family-owned businesses (Zahra, 2003). Following Zahra’s (2003) main findings, we suggest that when the degree of family involvement in the business is high, there is a strong focus on the maximizatio”
Family Firm Heterogeneity: A Definition, Common Themes, Scholarly Progress, and Directions Forward (2021, background): “, 2001), which increases the likelihood of earnings management (Yang, 2010) as well as having other effects.”