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Keywords: Real earnings management
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Journal Articles
Succession and real earnings management in family businesses: is socioemotional wealth a predictor for Cooking the Books?
Available to Purchase
Journal of Family Business Management (2025) 15 (3): 759–775.
Published: 22 November 2024
... pressures and characteristics. The purpose of this paper is to identify if the level of socioemotional wealth in a family business impacts real earnings management behavior during succession. The goal is to better understand what impacts the use of real earnings management for family businesses so...
Includes: Supplementary data
Journal Articles
Journal of Family Business Management (2024) 14 (1): 171–198.
Published: 28 September 2022
...Giovanna Gavana; Pietro Gottardo; Anna Maria Moisello Purpose The purpose of this paper is to investigate the effect of family control on the association between related party transactions (RPTs) and different forms of accrual-based earnings management (AEM) and real earnings management (REM...
Journal Articles
COVID-19 and earnings management: a comparison between Chinese family and non-family enterprises
Available to Purchase
Journal of Family Business Management (2023) 13 (2): 229–246.
Published: 18 April 2022
... to examine whether the COVID-19 pandemic causes variation in Chinese listed family and non-family enterprises' operations, as reflected in the level of real earnings management (REM). Design/methodology/approach This study uses three standardised REM indicators, namely, the abnormal level of cash flows...
