What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms
This paper addresses the issue of financial communication quality by studying the determinants of earnings management practices in family and non-family businesses. Previous literature has highlighted the effect of a company’s size, as a form of visibility, on earnings management practices...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2019-03-01
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| Series: | Administrative Sciences |
| Subjects: | |
| Online Access: | http://www.mdpi.com/2076-3387/9/1/20 |