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Earnings management in family firms: current state of knowledge and opportunities for future research

Author

Listed:
  • Inna Sousa Paiva
  • Isabel Costa Lourenço
  • Manuel Castelo Branco

Abstract

Purpose - – This paper aims to synthesize the extant research on earnings management in family firms. Design/methodology/approach - – The paper reviews the current state of knowledge about earnings management in family firms, identifying the main theoretical frameworks used in the empirical research on the topic, as well as the main types of said research and its findings. Findings - – Agency theory is identified as the main theoretical framework used. Two major types of research identified in the literature are discussed, namely, earnings management in family firms versus non-family firms and earnings management in different types of family firms. Originality/value - – Important research gaps are identified, and future research priorities are suggested. These pertain to the lack of research on earnings management in different types of family firms, the utility of using qualitative and experimental research, as well as the importance of using theoretical frameworks better able to capture the peculiarities of family firms.

Suggested Citation

  • Inna Sousa Paiva & Isabel Costa Lourenço & Manuel Castelo Branco, 2016. "Earnings management in family firms: current state of knowledge and opportunities for future research," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(1), pages 85-100, February.
    • Handle: RePEc:eme:rafpps:v:15:y:2016:i:1:p:85-100
    DOI: 10.1108/RAF-06-2014-0065
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    Citations

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    Cited by:

    1. Giulio Greco & Lorenzo Neri, 2021. "Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 5-28.
    2. Ine Umans & Maarten Corten, 2023. "Ownership succession intentions affecting earnings management in private family firms," Small Business Economics, Springer, vol. 61(2), pages 827-842, August.
    3. René P. Orij & Saif Rehman & Hashim Khan & Faisal Khan, 2021. "Is CSR the new competitive environment for CEOs? The association between CEO turnover, corporate social responsibility and board gender diversity: Asian evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 731-747, March.
    4. Sri Murni & Rahmawati Rahmawati & Ari Kuncara Widagdo & Eko Arief Sudaryono & Doddy Setiawan, 2023. "Effect of Family Control on Earnings Management: The Role of Leverage," Risks, MDPI, vol. 11(2), pages 1-15, January.
    5. Eugene Burgos Mutuc & Jen-Sin Lee & Fu-Sheng Tsai, 2019. "Doing Good with Creative Accounting? Linking Corporate Social Responsibility to Earnings Management in Market Economy, Country and Business Sector Contexts," Sustainability, MDPI, vol. 11(17), pages 1-20, August.
    6. Xie, Xinmei & Chang, Yu-Shan & Shiue, Min-Jeng, 2022. "Corporate life cycle, family firms, and earnings management: Evidence from Taiwan," Advances in accounting, Elsevier, vol. 56(C).
    7. Duréndez, Antonio & Madrid-Guijarro, Antonia, 2018. "The impact of family influence on financial reporting quality in small and medium family firms," Journal of Family Business Strategy, Elsevier, vol. 9(3), pages 205-218.

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