... dataset of 3,211 firm-year observations from publicly listed Indonesian non-financial firms over 2015–2023, this study employs fixed-effects regression models to test the hypotheses. Findings The results reveal that earnings (EPS) are generally more value relevant in family firms, whereas book value...

... attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Business groups Common auditors Family firms Earnings management Classification shifting Pakistan stock exchange This research study examined...

...Jahidur Rahman; Li Yuchen; Peter Öhman; Tarek Rana Purpose This study investigates how family ownership and involvement in management and directorship influenced audit fees in Chinese family firms during the COVID-19 pandemic, leveraging China’s unique cultural and institutional context. Design...

... 06 2022 10 03 2023 26 05 2023 23 07 2023 21 08 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit pricing IFRS Fair value Investment property Family firms Practitioners and academia have long debated...

...Suhas M. Avabruth; Subha Kant Padhi Purpose Given the unique nature of Indian family firms and the recent failure of many business houses (Bhushan Steel Ltd., Hotel Leela Ventures Ltd. etc.) it is important to understand the relationship between the earnings management practices of the family...

...Norhidayah Abdullah; Wee Ching Pok Purpose – The purpose of this paper is to examine the relationship of separation of cash flow rights (CFR) and control rights (CR) and debt policy of Malaysian listed family firms. Design/methodology/approach – The sample of this study consists of 256...

...Mohammad Badrul Muttakin; Arifur Khan; Nava Subramaniam Purpose – The purpose of this paper is to examine the impact of family ownership on firm performance. In particular the authors investigate whether family firms outperform non-family firms and whether first generation family firms perform...