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- W3122203313 abstract "This study introduces an earnings management dimension to compute premanipulated accounting performance to determine whether family-controlled firms have higher performance relative to non-family-controlled firms. Using a premanipulated return on assets measure for Chilean firms dataset, we find that the premanipulated performance of familycontrolled firms is superior to that of non-family-controlled firms. We also show that the presence of institutional investors in the firm’s ownership structure has a positive influence on performance of family companies. The results suggest that earnings management behavior is not sufficient to explain the higher performance of family-controlled firms that has been reported in the literature." @default.
- W3122203313 created "2021-02-01" @default.
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- W3122203313 date "2014-11-01" @default.
- W3122203313 modified "2023-09-27" @default.
- W3122203313 title "Earnings Management and Performance in Family-Controlled Firms:Evidence from an Emerging Economy" @default.
- W3122203313 hasPublicationYear "2014" @default.
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