Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/39209
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dc.contributor.authorCORTEN, Maarten-
dc.contributor.authorMICHIELS, Anneleen-
dc.contributor.authorPittino, Daniel-
dc.contributor.authorBarbera, Francesco-
dc.date.accessioned2023-01-10T11:20:58Z-
dc.date.available2023-01-10T11:20:58Z-
dc.date.issued2022-
dc.date.submitted2023-01-04T16:10:52Z-
dc.identifier.citation44th Annual Congress of the European Accounting Association, Bergen, Norway, 11 May 2022 - 13 May 2022-
dc.identifier.urihttp://hdl.handle.net/1942/39209-
dc.description.abstractThis 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.-
dc.language.isoen-
dc.subject.otherEarnings management-
dc.subject.otherFamily business-
dc.subject.otherReputation management-
dc.subject.otherSignaling theory 2-
dc.titleCEO’s Concern for Reputation and Earnings Management in Private Family Firms-
dc.typeConference Material-
local.bibliographicCitation.conferencedate11 May 2022 - 13 May 2022-
local.bibliographicCitation.conferencename44th Annual Congress of the European Accounting Association-
local.bibliographicCitation.conferenceplaceBergen, Norway-
local.format.pages28-
local.bibliographicCitation.jcatC2-
local.type.refereedRefereed-
local.type.specifiedConference Material-
local.bibliographicCitation.statusEarly view-
local.provider.typePdf-
local.uhasselt.internationalno-
item.fulltextWith Fulltext-
item.fullcitationCORTEN, Maarten; MICHIELS, Anneleen; Pittino, Daniel & Barbera, Francesco (2022) CEO’s Concern for Reputation and Earnings Management in Private Family Firms. In: 44th Annual Congress of the European Accounting Association, Bergen, Norway, 11 May 2022 - 13 May 2022.-
item.contributorCORTEN, Maarten-
item.contributorMICHIELS, Anneleen-
item.contributorPittino, Daniel-
item.contributorBarbera, Francesco-
item.accessRightsClosed Access-
Appears in Collections:Research publications
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