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

By A. Achleitner, Nina Günther, C. Kaserer, Gianfranco Siciliano. 2014

272 citations recorded by the source corpus.

Subfields: Accounting, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/8dfaf1498aef5bafeea72dd3cb871d8caf35fdc6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Henri C. Dekker
2. Sasson Bar-Yosef
3. Annalisa Prencipe
4. Muhammad Jahangir Ali
5. Rushdi Md. Rezaur Razzaque
6. Paul R. Mather
7. A. Miihkinen

In Organizational Behavior and Human Resource Management

1. Henri C. Dekker
2. Sasson Bar-Yosef
3. Annalisa Prencipe
4. Muhammad Jahangir Ali

Citations in the corpus

• Firm performance, corporate governance and executive compensation in Pakistan (2018, unknown): “Following Anderson and Reeb (2003), Achleitner et al. (2014) and others, we define a family firm that fulfils one of the two conditions, (1) a person or family group holds at least 25% of voting right as measured by the percentage of shares owned directly or indirectly and (2) two or more family…”
• Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014, background): “According to the SEW theory, family firms are motivated by, and committed to, the preservation of their SEW.”
• Real earnings management in family firms: Evidence from an emerging economy (2016, background): “This finding is in contrast to that of Achleintner et al. (2014) and the deviance of findings is perhaps due to the contextual difference of the two studies.”