Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/34232
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dc.contributor.authorCORTEN, Maarten-
dc.contributor.authorVANDEKERKHOF, Pieter-
dc.contributor.authorSTEIJVERS, Tensie-
dc.date.accessioned2021-06-06T16:53:57Z-
dc.date.available2021-06-06T16:53:57Z-
dc.date.issued2021-
dc.date.submitted2021-06-01T12:39:17Z-
dc.identifier.citationManagerial and Decision Economics, 42 (7), p. 1886-1896-
dc.identifier.urihttp://hdl.handle.net/1942/34232-
dc.description.abstractUsing a unique multiple-respondent dataset of 218 individual managers of 37 private family firms, this study examines differences in the importance attached to socioemotional wealth (SEW) preservation among top management team (TMT) members as a determinant of earnings management. Such SEW diversity might cause conflicts that can harm TMT decision-making quality and, ultimately, firm performance, which the TMT might cover up by engaging in earnings management. Furthermore, we examine to what extent a board of directors that functions as a sounding board is able to mitigate the relationship between SEW diversity within the TMT and earnings management.-
dc.description.sponsorshipWe thank the participants of the 2019 European Academy of Man-agement Conference held in Lisbon and the 2019 AccountingResearch Day held in Hasselt for their valuable comments.-
dc.language.isoen-
dc.publisherJOHN WILEY & SONS LTD-
dc.rights2021 John Wiley & Sons, Ltd-
dc.titleThe 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-
dc.typeJournal Contribution-
dc.identifier.epage1896-
dc.identifier.issue7-
dc.identifier.spage1886-
dc.identifier.volume42-
local.format.pages11-
local.bibliographicCitation.jcatA1-
dc.description.notesCorten, M (corresponding author), Hasselt Univ, Res Ctr Entrepreneurship & Family Firms RCEF, Martelarenlaan 42, B-3500 Hasselt, Belgium.-
dc.description.notesmaarten.corten@uhasselt.be-
dc.description.otherCorten, M (corresponding author), Hasselt Univ, Res Ctr Entrepreneurship & Family Firms RCEF, Martelarenlaan 42, B-3500 Hasselt, Belgium. maarten.corten@uhasselt.be-
local.publisher.placeTHE ATRIUM, SOUTHERN GATE, CHICHESTER PO19 8SQ, W SUSSEX, ENGLAND-
local.type.refereedRefereed-
local.type.specifiedArticle-
dc.identifier.doi10.1002/mde.3352-
dc.identifier.isiWOS:000644410300001-
local.provider.typewosris-
local.uhasselt.uhpubyes-
local.description.affiliation[Corten, Maarten; Vandekerkhof, Pieter; Steijvers, Tensie] Hasselt Univ, Res Ctr Entrepreneurship & Family Firms RCEF, Martelarenlaan 42, B-3500 Hasselt, Belgium.-
local.uhasselt.internationalno-
item.validationecoom 2022-
item.contributorCORTEN, Maarten-
item.contributorVANDEKERKHOF, Pieter-
item.contributorSTEIJVERS, Tensie-
item.fullcitationCORTEN, Maarten; VANDEKERKHOF, Pieter & STEIJVERS, Tensie (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. In: Managerial and Decision Economics, 42 (7), p. 1886-1896.-
item.fulltextWith Fulltext-
item.accessRightsRestricted Access-
crisitem.journal.issn0143-6570-
crisitem.journal.eissn1099-1468-
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