The effect of family ownership on accrual-based and real activities based earnings management: Evidence from the French context
Research Question: What is the effect of family ownership on accrual-based earnings management (ABEM) and on real earnings management (REM)? Motivation: Despite the importance and the predominance of family companies among the worldwide listed firms, there is a few study having examined earnings man...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Bucharest University of Economic Studies
2020-06-01
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Series: | Contabilitate şi Informatică de Gestiune |
Subjects: | |
Online Access: | http://online-cig.ase.ro/jcig/art/19_2_4.pdf |