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http://hdl.handle.net/1942/39209
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | CORTEN, Maarten | - |
dc.contributor.author | MICHIELS, Anneleen | - |
dc.contributor.author | Pittino, Daniel | - |
dc.contributor.author | Barbera, Francesco | - |
dc.date.accessioned | 2023-01-10T11:20:58Z | - |
dc.date.available | 2023-01-10T11:20:58Z | - |
dc.date.issued | 2022 | - |
dc.date.submitted | 2023-01-04T16:10:52Z | - |
dc.identifier.citation | 44th Annual Congress of the European Accounting Association, Bergen, Norway, 11 May 2022 - 13 May 2022 | - |
dc.identifier.uri | http://hdl.handle.net/1942/39209 | - |
dc.description.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. | - |
dc.language.iso | en | - |
dc.subject.other | Earnings management | - |
dc.subject.other | Family business | - |
dc.subject.other | Reputation management | - |
dc.subject.other | Signaling theory 2 | - |
dc.title | CEO’s Concern for Reputation and Earnings Management in Private Family Firms | - |
dc.type | Conference Material | - |
local.bibliographicCitation.conferencedate | 11 May 2022 - 13 May 2022 | - |
local.bibliographicCitation.conferencename | 44th Annual Congress of the European Accounting Association | - |
local.bibliographicCitation.conferenceplace | Bergen, Norway | - |
local.format.pages | 28 | - |
local.bibliographicCitation.jcat | C2 | - |
local.type.refereed | Refereed | - |
local.type.specified | Conference Material | - |
local.bibliographicCitation.status | Early view | - |
local.provider.type | - | |
local.uhasselt.international | no | - |
item.fulltext | With Fulltext | - |
item.fullcitation | CORTEN, 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.contributor | CORTEN, Maarten | - |
item.contributor | MICHIELS, Anneleen | - |
item.contributor | Pittino, Daniel | - |
item.contributor | Barbera, Francesco | - |
item.accessRights | Closed Access | - |
Appears in Collections: | Research publications |
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