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Keywords: Earnings management
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Journal Articles
Management Research: The Journal of the Iberoamerican Academy of Management (2013) 11 (1): 77–99.
Published: 31 May 2013
...‐family companies. Nevertheless, it was observed that family businesses have negative discretionary accruals higher than those submitted by non‐family firms, and that family control has a positive influence on this type of earnings management. Research limitations/implications The article provides...
