CEO’s Concern for Reputation and Earnings Management in Private Family Firms

Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/39209

Title:	CEO’s Concern for Reputation and Earnings Management in Private Family Firms
Authors:	CORTEN, Maarten MICHIELS, Anneleen Pittino, Daniel Barbera, Francesco
Issue Date:	2022
Source:	44th Annual Congress of the European Accounting Association, Bergen, Norway, 11 May 2022 - 13 May 2022
Abstract:	This paper investigates what determines the use of earnings management in privately-held family firms. Relying on signaling theory, we hypothesize the relationship between a CEO's concern for reputation and the signals they choose to communicate via earnings management. Based on our analyses on a sample of 227 privately-held family firms, we find that a CEO's concern for reputation has a positive significant influence on the use of earnings management. We further show that earnings management behaviors are impeded when the CEO is a member of the owning family, and enhanced by the presence of non-family shareholders.
Keywords:	Earnings management;Family business;Reputation management;Signaling theory 2
Document URI:	http://hdl.handle.net/1942/39209
Category:	C2
Type:	Conference Material
Appears in Collections:	Research publications

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