... collect ESG scores, foreign and family ownership and board structure variables from the Refinitiv Eikon database. The authors use ordinary least squares regression to conduct the results. Findings The results show a significant and positive association between family ownership and ESG performance...

... importantly, the authors find that family ownership exacerbates this positive relationship. These results suggest that family firms may be more inclined to channel tax savings directly into dividend distributions to benefit family shareholders and signal the firm’s financial health and stability to investors...

...Lara Al-Haddad; Ali Meftah Gerged; Zaid Saidat; Anas Al Qudah Purpose This study aims to explore how family ownership influences real earnings manipulations (REMs) in Jordan. It also examines whether engaging in REM correlates with diminished future profitability in family-owned companies...

... firm activities with social responsibilities. Furthermore, the presence of family ownership focuses on a long-term strategic orientation that can impact CSR . This study aims to investigate the impact of corporate governance and audit committee characteristics on CSR activities with moderating...

... method of moments regression approaches for 70 listed firms over the period 2016–2021. Ownership structure variables are captured by examining government, institutional, insider, foreign and family ownership, and firm performance is gauged in terms of the accounting-based measures of return on assets...

... are measured by using relevant proxies. A regression model is developed and used to assess the relation between related party transactions and earnings management, taking into account the effects of ownership concentration, family ownership and institutional ownership levels of the companies involved...