Earnings management in family versus non-family firms : the influence of analyst coverage
Year of publication: |
2019
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Authors: | Paiva, Inna Sousa ; Lourenço, Isabel ; Curto, José Dias |
Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 48.2019, 2, p. 113-133
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Subject: | agency theory | analyst | Earnings management | family firms | socioemotional wealth theory | Familienunternehmen | Family business | Prinzipal-Agent-Theorie | Agency theory | Bilanzpolitik | Accounting policy | Finanzanalyse | Financial analysis | Rückstellung | Accrual | Corporate Governance | Corporate governance |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in spanischer Sprache |
Other identifiers: | 10.1080/02102412.2018.1463764 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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