The DOI matches its Crossref record; 74 of the 74 references it cites were found in a registry or an index.
Socioemotional Wealth and Earnings Management in Private Family Firms
Abstract
Earnings management in firms has several different motivations. This article examines the preserving of socioemotional wealth as a motive for earnings management in specific types of private family firms by looking at the generational stage, the management team, and the CEO position. The authors’ results suggest that socioemotional wealth may play a role as motive for upward earnings management when firm performance is poor. Under this condition, first-generation and founder-led private family firms seem to have greater incentive to engage in upward earnings management because of the preservation of their socioemotional wealth.
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Citations
Cites
Earnings Management During Import Relief Investigations
Jones, J. J. (1991) · Journal of Accounting Research · doi:10.2307/2491047 · Cited by 8,353
Performance matched discretionary accrual measures
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.11.002 · Cited by 6,947
Journal of Small Business Management
(2020) · Journal of Small Business Management · doi:10.1111/(issn)1540-627x · Cited by 6,641
Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500
Anderson, R. C., & Reeb, D. M. (2003) · The Journal of Finance · doi:10.1111/1540-6261.00567 · Cited by 5,122
A Review of the Earnings Management Literature and Its Implications for Standard Setting
Healy, P. M., & Wahlen, J. M. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.4.365 · Cited by 4,623
Audit committee, board of director characteristics, and earnings management
Klein, A. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00059-9 · Cited by 4,622
Gómez-Mejía, L. R., Haynes, K. T., Núñez-Nickel, M., Jacobson, K. J. L., & Moyano-Fuentes, J. (2007) · Administrative Science Quarterly · doi:10.2189/asqu.52.1.106 · Cited by 4,380
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How do family ownership, control and management affect firm value?
Villalonga, B., & Amit, R. (2006) · Journal of Financial Economics · doi:10.1016/j.jfineco.2004.12.005 · Cited by 4,185
Disentangling the Incentive and Entrenchment Effects of Large Shareholdings
Claessens, S., Djankov, S., Fan, J. P. H., & Lang, L. H. P. (2002) · The Journal of Finance · doi:10.1111/1540-6261.00511 · Cited by 3,842
Metadata
- Authors
- Stockmans, A., Lybaert, N., & Voordeckers, W.
- Venue
- Family Business Review
- Publisher
- SAGE Publications
- Published
- 2010-06-22
- Volume
- 23
- Issue
- 3
- Pages
- 280-294
- ISSN
- 0894-4865 (ISSN-L)
- 1741-6248
- OpenAlex
- W2119895481
- Cited by
- 264
- References
- 74
- FWCI
- 33.76
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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