Related party transactions and earnings management in family firms : the moderating role of board characteristics
Year of publication: |
2024
|
---|---|
Authors: | Gavana, Giovanna ; Gottardo, Pietro ; Moisello, Anna Maria |
Published in: |
Journal of family business management : JFBM. - Bingley : Emerald, ISSN 2043-6246, ZDB-ID 2606925-8. - Vol. 14.2024, 1, p. 171-198
|
Subject: | Accrual-based earnings management | Board characteristics | Family firms | Real earnings management | Related party transactions | Bilanzpolitik | Accounting policy | Familienunternehmen | Family business | Corporate Governance | Corporate governance | Vorstand | Executive board | Rückstellung | Accrual | Deutschland | Germany |
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