...Md Jahidur Rahman; Xinying Zheng Purpose This study explores the relationship between corporate social responsibility (CSR) and earnings management (EM) in China and whether family ownership impacts this relationship. Design/methodology/approach The research data are the financial reports...

...Mahdi Salehi; Mahsa Hoshmand; Hossein Rezaei Ranjbar Purpose The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange. Design/methodology/approach Data of variables under...

... to earning management (EM) behaviors. Design/methodology/approach The sample, composed by Italian and Brazilian listed family (and non-family) firms, is segregated into old and young. For each subsample, unsigned discretionary accruals are calculated, using two different EM models. A linear regression...