...Ali Amin; Asma Houcine Purpose This study aims to investigate how lone-founder firms and family firms influence earnings management practices and examines whether the presence of female directors moderates these relationships. Design/methodology/approach Using a sample of 3,971 firm-year...

...’ managers are more constrained to manipulate earnings via AEM, then they may be involved in classification shifting as an alternative form of EM to enhance core earnings. Business groups Family firms Earnings management Classification shifting Pakistan Stock Exchange Earnings management...

...Xuan Huang; Fei Kang Purpose The purpose of this study is to investigate how family ownership affects the disclosure tone of firm earnings press releases. Design/methodology/approach Following prior literature, this study defines family firms as those in which members of the founding families...

... of these discretionary accounting practices on corporate image. However, family firms have more incentives for controlling and monitoring managerial decisions, avoiding information asymmetries and, thus, EM behavior and their subsequent loss of reputation. Therefore, fewer negative effects on corporate reputation...