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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 49, 2020 - Issue 2
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Articles

Earnings management in private family versus non-family firms. The moderating effect of family business generation

Manipulación del resultado en empresas privadas familiares versus no familiares. El efecto moderador de la generación de la empresa familiar

João Miguel BorralhoSchool of Economic Sciences and Organizations, Lusofona UniversityCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-2860-0692
ORCID Icon,
Dolores Gallardo VázquezFaculty of Economics and Business Studies, University of Extremadura, Badajoz, EspañaORCID Iconhttps://orcid.org/0000-0003-4749-6034
ORCID Icon &
Remedios Hernández-LinaresUniversitary Center of Mérida, University of Extremadura, Mérida (Badajoz), SpainORCID Iconhttps://orcid.org/0000-0001-7836-4670
ORCID Icon
Pages 210-233 | Received 18 Dec 2017, Accepted 06 May 2019, Published online: 19 Jun 2019

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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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Baris Istipliler, Annegret Hauer, Detlef Keese, Michael Woywode & Jan-Philipp Ahrens. (2023) Childhood exposure to family firm and transgenerational orientation: Moderated mediation of affective commitment. Journal of Small Business Management 0:0, pages 1-44.
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Radwan Alkebsee, Adeeb Alhebry, Gaoliang Tian & Alexandros Garefalakis. (2022) Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 51:4, pages 389-416.
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Articles from other publishers (13)

Golrida Karyawati PurbaPHDPHD, Audrey Natasha SuryaPHDPHD, Prem Lal JoshiPHDPHD & Anshu TyagiPHDPHD. (2023) Is the Earnings Quality of Family Businesses Better Than Non-family Businesses?. GATR Accounting and Finance Review 8:2, pages 36-53.
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Charlotte Haugland Sundkvist & Tonny Stenheim. (2022) Does family identity matter for earnings management? Evidence from private family firms. Journal of Applied Accounting Research 24:4, pages 635-654.
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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 .
João Borralho & Maria Isabel Duarte. (2022) Determinants of Dividend Payout in Unlisted Spanish Family and Non-Family Firms. European Journal of Family Business 12:2, pages 124-136.
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Eulalia Santos, Vasco Tavares, Fernando Oliveira Tavares & Vanessa Ratten. (2021) How is risk different in family and non-family businesses? A comparative statistical analysis during the COVID-19 pandemic. Journal of Family Business Management 12:4, pages 1113-1130.
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Chan Guo. (2022) Sustainable Development of Chinese Family Firms: A Perspective from Downward Earnings Management before Successions. Sustainability 14:15, pages 9344.
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Charlotte Haugland Sundkvist & Tonny Stenheim. (2021) Are family firms reluctant to report impairment losses? Evidence from private firms. Journal of Applied Accounting Research 23:2, pages 434-453.
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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 .
Maarten Corten, Pieter Vandekerkhof & Tensie Steijvers. (2021) The effect of socioemotional wealth diversity within the top management team on earnings management in private family firms: The moderating role of the board of directors. Managerial and Decision Economics 42:7, pages 1886-1896.
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Giulio Greco & Lorenzo Neri. (2021) Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms. FINANCIAL REPORTING:1, pages 5-28.
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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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Mutuc, Lee & Tsai. (2019) Doing Good with Creative Accounting? Linking Corporate Social Responsibility to Earnings Management in Market Economy, Country and Business Sector Contexts. Sustainability 11:17, pages 4568.
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