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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 | Status: | Early view | 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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