Stockmans, Annelies; Lybaert, Nadine; Voordeckers, Wim - In: Journal of Family Business Strategy 4 (2013) 2, pp. 84-92
The goal of this article is to examine the influence of the board of directors in constraining earnings management in private family firms. We build further on the premise that corporate governance is conditional in nature. Specifically, we propose that the effect of the proportion of outside...