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La Gestion Des Resultats Au Sein Des Societes Familiales : Le Cas Des Societes Françaises Cotees

Author

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  • Sadek Ouhadouch

    (CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA [2017-2020] - Université Clermont Auvergne [2017-2020])

Abstract

The main objective of this research is to study earnings management among family firms, both accrual earnings management, and real earnings management. Our study focuses on a sample of 204 French listed family companies for a period from 2010 to 2013 To do this, we examined the link between the earning management and the characteristics of the family company (CEO, shareholders, generation and typology), through agency theory. On the whole, these characteristics limit the earning management. Indeed, within family firms, the CEO is associated with less of earning management compared to the non-family leader. As for the family shareholding, it is negatively associated with the earning management up to a certain threshold, and positively beyond. In terms of intergenerational transmission, earning management decreases over generations. For the typology of family firms, the earning management is a function of agency conflicts. Indeed, the earning management of the results is less in the societies shared, controlled and mandated compared to companies of professional typology. For lack of alignment and control.

Suggested Citation

  • Sadek Ouhadouch, 2016. "La Gestion Des Resultats Au Sein Des Societes Familiales : Le Cas Des Societes Françaises Cotees," Post-Print hal-01902134, HAL.
    • Handle: RePEc:hal:journl:hal-01902134
    Note: View the original document on HAL open archive server: https://hal.science/hal-01902134
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