Socioemotional Wealth and Earnings Management in Private Family Firms

By Annelies Stockmans, Nadine Lybaert, Wim Voordeckers. 2010

261 citations recorded by the source corpus.

Subfields: Accounting, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/7e2145905225184e112231203855edbab2422ab9

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Citations in the corpus

Image and reputation of family firms: a systematic literature review of the state of research (2018, background): “This review thus complements the growing body of research that discusses different types of family firms (Dekker et al. 2013; Stockmans et al. 2010).”
Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms (2014, background): “…implies greater psychological ownership of the enterprise given that the family tends to be heavily involved in the firm’s affairs (Gomez-Mejia 4 Stockmans et al. (2010), using a sample of Flemish firms, find that earlier generations of the family firm will be more likely to use earnings…”
The entrepreneurial orientation–performance relationship in private family firms: the moderating role of socioemotional wealth (2014, methodology): “Given that generation has been previously used as a proxy for SEW (Stockmans et al. 2010), we look at the correlation between our measure of SEW and generation by creating a dummy variable that equals zero if the family founder serves as CEO and 1 if a descendant serves as CEO.”
Value Is in the Eye of the Owner (2012, background): “Based on this reasoning, many family firms tend to edit lower quality accounting information (Cascino, Pugliese, Mussolino, & Sansone, 2010; Stockmans et al., 2010; Wang, Keswani, & Taylor, 2006).”
Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014, background): “…the identified information on family relations which – with multiple generations by blood and marriage – may turn out to be complicated.8 An exception to these general observations is the paper by Stockmans et al. (2010), who use survey data to examine earnings management by Flemish family firms.”
More Than Meets the Eye: A Review and Future Directions for the Social Psychology of Socioemotional Wealth (2018, background): “…that although it took over 5 years (2007-2011) for family firm scholars to prominently adopt SEW in their theorizing (see Berrone et al., 2010; Gómez-Mejía et al., 2011; Gómez-Mejía, Makri, & Kintana, 2010; Jones et al., 2008; Stockmans et al., 2010, for notable exceptions), 106 papers (25.18”
Sustaining the Family Business With Minimal Financial Rewards (2015, background): “…made with regard to diversification (Gómez-Mejia et al., 2010), environmental performance (Berrone, Cruz, Gómez-Mejia, & Larraza, 2010), alliance formation (Gómez-Mejia et al., 2007), employment relationships (Cruz, Justo, & De Castro, 2012), and financial management (Stockmans et al., 2010).”