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- W2893880940 abstract "Earnings management practices are potentially detrimental for stakeholders. Drawing on agency theory integrated with the socioemotional wealth framework we analyze firms’ behavior around equity and bonds issues, comparing family and non-family firms’ earnings management behavior. The data sample is represented by 226 non-financial listed firms for the period 2006–2015. We provide evidence that, in cases of equity emissions all firms significantly increase this practice, but family firms are less prone than their non-family counterparts to manage reported earnings. We do not find a significant effect in cases of bond issues. Our results suggest that the presence of the founder in management has an opposite effect on family compared to non-family firms’ earnings management practices. In family firms, it significantly moderates this unethical behavior and the effect of the founder on earnings quality does not change in case of equity issues, while the effect is negative for non-family firms." @default.
- W2893880940 created "2018-10-05" @default.
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- W2893880940 date "2018-09-25" @default.
- W2893880940 modified "2023-09-26" @default.
- W2893880940 title "Equity and Bond Issues and Earnings Management Practices" @default.
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- W2893880940 doi "https://doi.org/10.1007/978-3-030-00344-9_4" @default.
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