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...

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Bibliographic Details
Main Authors: Zeineb Feki Cherif, Salma Damak Ayadi, Saoussen Boujelben Ben Hamad
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2020-06-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
Online Access:http://online-cig.ase.ro/jcig/art/19_2_4.pdf