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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 48, 2019 - Issue 2
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Articles

Earnings management in family versus non-family firms: the influence of analyst coverage

Manipulación de resultados en las empresas familiares frente a las no familiares: la influencia de la cobertura de los analistas

Inna Sousa PaivaDepartment of Accounting, Lisbon University Institute (ISCTE-IUL), Lisboa, PortugalCorrespondence[email protected]
ORCID Iconhttp://orcid.org/0000-0002-9980-7503View further author information
ORCID Icon,
Isabel Costa LourençoDepartment of Accounting, Lisbon University Institute (ISCTE-IUL), Lisboa, PortugalView further author information
&
José Dias CurtoDepartment of Accounting, Lisbon University Institute (ISCTE-IUL), Lisboa, PortugalView further author information
Pages 113-133 | Received 07 Nov 2015, Accepted 09 Apr 2018, Published online: 25 Apr 2018

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Iskandar Itan, Zamri Ahmad, Jaslin Setiana & Handoko Karjantoro. (2024) Corporate governance, tax avoidance and earnings management: family CEO vs non-family CEO managed companies in Indonesia. Cogent Business & Management 11:1.
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Safia Abdo Ali Al-Begali & Lian Kee Phua. (2023) Earnings management in emerging markets: The COVID-19 and family ownership. Cogent Economics & Finance 11:1.
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Peter Nderitu Githaiga, Paul Muturi Kabete & Tirisa Caroline Bonareri. (2022) Board characteristics and earnings management. Does firm size matter?. Cogent Business & Management 9:1.
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Juan L. Gandía & David Huguet. (2021) Audit fees and earnings management: differences based on the type of audit. Economic Research-Ekonomska Istraživanja 34:1, pages 2628-2650.
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João Miguel Borralho, Dolores Gallardo Vázquez & Remedios Hernández-Linares. (2020) Earnings management in private family versus non-family firms. The moderating effect of family business generation. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 49:2, pages 210-233.
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Md Jahidur Rahman, Jinru Ding, Md Moazzem Hossain & Eijaz Ahmed Khan. (2022) COVID-19 and earnings management: a comparison between Chinese family and non-family enterprises. Journal of Family Business Management 13:2, pages 229-246.
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María-Pilar Martín-Zamora, Joao Miguel Borralho & Remedios Hernández-Linares. 2023. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector 113 137 .
Kalyani Mulchandani & Ketan Mulchandani. (2022) Does institutional ownership limit classification shifting: evidence from Indian firms. International Journal of Disclosure and Governance 19:4, pages 466-477.
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Dante Baiardo C. Viana Jr, Isabel Lourenço & Ervin L. Black. (2022) Financial distress, earnings management and Big 4 auditors in emerging markets. Accounting Research Journal 35:5, pages 660-675.
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Inna Sousa Paiva. 2022. Research Anthology on Strategies for Maintaining Successful Family Firms. Research Anthology on Strategies for Maintaining Successful Family Firms 444 465 .
Suhaily Hasnan, Nurshylah Othman, Alfiatul Rohmah Mohamed Hussain & Mazurina Mohd Ali. (2022) The influence of fraud triangle factors on real earnings management. Journal of Governance and Regulation 11:2, pages 94-106.
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Saadi Ahmad Kamaruddin, Vasanthan Subramaniam, Nor Azura Md. Ghani & Hazrita Abdul Rahim. Analyzing family ownership structure and dividend policy using artificial neural network. Analyzing family ownership structure and dividend policy using artificial neural network.
Manish Bansal. (2021) Influence of firm size and firm age on classification shifting: an empirical study on listed firms in India. Journal of Financial Reporting and Accounting 19:5, pages 772-792.
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Sandra Cohen & Ioanna Malkogianni. (2021) Sustainability measures and earnings management: evidence from Greek municipalities. Journal of Public Budgeting, Accounting & Financial Management 33:4, pages 365-386.
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Mohammad Alhadab, Modar Abdullatif & Israa Mansour. (2020) Related party transactions and earnings management in Jordan: the role of ownership structure. Journal of Financial Reporting and Accounting 18:3, pages 505-531.
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Inna Sousa Paiva. (2020) Corporate Governance and Financial Features of Portuguese Family Firms. International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility 5:1, pages 1-19.
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Salma Ibrahim, Muhammad Tahir & Kevin N'Guessan. 2020. Handbook of Research on Accounting and Financial Studies. Handbook of Research on Accounting and Financial Studies 343 364 .
Pietro Gottardo & Anna Maria MoiselloPietro Gottardo & Anna Maria Moisello. 2019. Capital Structure, Earnings Management, and Risk of Financial Distress. Capital Structure, Earnings Management, and Risk of Financial Distress 57 73 .

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