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Keywords: Family ownership to external ownership ratio
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (1): 61–77.
Published: 23 May 2025
...Srikanth Potharla Purpose This study aims to analyse the dual dynamics of ownership in Indian family-owned businesses and their impact on real earnings management (REM). Utilizing the Family Ownership to External Ownership Ratio (FEOR), this study explores how family and external shareholders...
