Earnings Management: A Review on Family Ownership

DOI

10.2991/aebmr.k.210727.035How to use a DOI?

Keywords

Earnings management, Family ownership, Agency theory

Abstract

The purpose of this study is to synthesize the existing research regarding earnings management practices in family firms. This research reviews the existing knowledge about earnings management practices in family firms, analyzing the findings and the theoretical frameworks used in the prior literature. The results of this study have found that the prior empirical research identified the theoretical framework mainly based on agency theory. This study also finds that the existing literature uses two types of research study, namely, how different types of family firms manage earnings and the comparative scenario of earnings management between family and non-family firms. This paper adds values to the current literature by identifying the gaps in the existing literature and suggesting avenues for future research. The study has significant implications as it helps to develop the theoretical framework to understand the distinguishing characteristics of family firms and their engagement in earnings management practices.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dr. Wan Fadzilah Wan Yusoff
AU  - Aklima Akter
AU  - Dr. Mohamad Ali Abdul-Hamid
PY  - 2021
DA  - 2021/07/28
TI  - Earnings Management: A Review on Family Ownership
BT  - Proceedings of the Business Innovation and Engineering Conference 2020 (BIEC 2020)
PB  - Atlantis Press
SP  - 192
EP  - 198
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210727.035
DO  - 10.2991/aebmr.k.210727.035
ID  - Yusoff2021
ER  -