Search Results - subject:"Alignment hypothesis"

The value relevance of accounting performance measures for quoted family firms: A study in the light of the alignment and entrenchment hypotheses

Basly, Sami; Saadi, Tayeb - In: European Journal of Family Business (EJFB) 10 (2020) 2, pp. 6-23

Family business literature shows that family and nonfamily firms differ with respect to their financial reporting decisions. However, although the literature on financial reporting in fami - ly firms has developed over the last ten years, it is mostly oriented towards earnings management and...

Persistent link: https://www.econbiz.de/10012484832

Family ownership concentration and real earnings management: Empirical evidence from an emerging market

Ghaleb, Belal Ali Abdulraheem; Tabash, Mosab I. - In: Cogent Economics & Finance 8 (2020) 1, pp. 1-17

relationships. The results show that FMOC is negatively and significantly associated with REM. This evidence supports the alignment … hypothesis that FMOC mitigates managerial earnings management by preventing real activities manipulation. However, the finding of …

Persistent link: https://www.econbiz.de/10012657596

Family ownership concentration and real earnings management : empirical evidence from an emerging market

Ghaleb, Belal Ali Abdulraheem; Hasnah Kamardin; Tabash, … - In: Cogent economics & finance 8 (2020) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10012215197

The value relevance of accounting performance measures for quoted family firms : a study in the light of the alignment and entrenchment hypotheses

Basly, Sami; Saadi, Tayeb - In: European journal of family business 10 (2020) 2, pp. 6-23

Persistent link: https://www.econbiz.de/10012434235