The effect of family ownership on accrual-based and real activities based earnings management : evidence from the French context
Zeineb Feki Cherif, Salma Damak Ayadi and Saoussen Boujelben Ben Hamad
| Year of publication: |
2020
|
|---|---|
| Authors: | Cherif, Zeineb Feki ; Damak Ayadi, Salma ; Hamad, Saoussen Boujelben Ben |
| Published in: |
Journal of accounting & management information systems : JAMIS. - Bucharest : [Verlag nicht ermittelbar], ISSN 1843-8105, ZDB-ID 2580712-2. - Vol. 19.2020, 2, p. 283-310
|
| Subject: | family ownership | accrual-earnings management | real earnings management | agency problem | socio-emotional wealth | Bilanzpolitik | Accounting policy | Familienunternehmen | Family business | Prinzipal-Agent-Theorie | Agency theory | Frankreich | France | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.24818/jamis.2020.02004 [DOI] hdl:10419/310772 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012388748