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Are family firms more tax aggressive than non-family firms?

Chen, Shuping; Chen, Xia; Cheng, Qiang; Shevlin, Terry - In: Journal of financial economics 95 (2010) 1, pp. 41-61

Persistent link: https://www.econbiz.de/10003929890

Conservatism and equity ownership of the founding family

Chen, Shuping; Chen, Xia; Cheng, Qiang - In: European accounting review 23 (2014) 3, pp. 403-430

Persistent link: https://www.econbiz.de/10010421467

Do family firms provide more or less voluntary disclosure?

Chen, Shuping; Chen, Xia; Cheng, Qiang - In: Journal of accounting research 46 (2008) 3, pp. 499-536

Persistent link: https://www.econbiz.de/10003709903

Conservatism and Equity Ownership of the Founding Family

Chen, Shuping - 2013

We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterized by large, under-diversified equity stake and long investment horizon. These features give family owners both the incentives and the ability to implement conservative financial...

Persistent link: https://www.econbiz.de/10013081181

Financial reporting practices of family firm

Tong, Yen H. - In: Advances in accounting : a research annual (2008), pp. 231-261

Persistent link: https://www.econbiz.de/10003561315