FAMILY OWNERSHIP AND ACCRUAL-BASED EARNINGS MANAGEMENT: EVIDENCE FROM TUNISIA

被引：2

作者：

Ben Gamra, Atika ^{[1
]}

Ellouze, Dorra ^{[1
]}

机构：

[1] Univ Manouba, RIM RAF UR13ES56, ESCT, Campus Univ, Manouba 2010, Tunisia

来源：

ASIAN ACADEMY OF MANAGEMENT JOURNAL OF ACCOUNTING AND FINANCE | 2021年 / 17卷 / 01期

关键词：

family ownership; earnings management; accruals; entrenchment; SOCIOEMOTIONAL WEALTH; CORPORATE GOVERNANCE; FIRMS; PERFORMANCE; INFORMATIVENESS; ENTRENCHMENT; QUALITY; COST;

D O I：

10.21315/aamjaf2021.17.1.4

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The aim of this paper is to investigate the effect of family shareholding and chief executive officer (CEO) characteristics on earnings management. We use panel data for a sample of 37 Tunisian non-financial listed firms over the period 2007-2017. We contribute to the literature on corporate governance in family firms by testing the effect of the presence of a family or a founder CEO on earnings management in Tunisia. Our results show that the family ownership and the presence of a family CEO (either founder or not) are positively and significantly associated with earnings management practices. These findings suggest that families' dominance with a significant equity stake and a CEO position under control leads to an entrenchment effect resulting in poor earnings reporting quality.

引用

页码：93 / 124

页数：32

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