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Environmental, social and governance disclosure's impacts on earnings management: Family versus non-family firms
Firms may strategically disclose corporate social responsibility (CSR) activities to
compensate for their earnings management practices and, in this way, deflect stakeholders' …
compensate for their earnings management practices and, in this way, deflect stakeholders' …
Related party transactions and earnings management in family firms: the moderating role of board characteristics
Purpose The purpose of this paper is to investigate the effect of family control on the
association between related party transactions (RPTs) and different forms of accrual-based …
association between related party transactions (RPTs) and different forms of accrual-based …
[HTML][HTML] Earnings management and corporate performance in the scope of firm-specific features
Various models have been created all around the world to identify enterprises that
manipulate their earnings. These earnings management techniques aid businesses in …
manipulate their earnings. These earnings management techniques aid businesses in …
COVID-19 and earnings management: a comparison between Chinese family and non-family enterprises
Purpose The main objective of this study is to examine the impact of the COVID-19
pandemic on earnings management practices in China using a sample of family and non …
pandemic on earnings management practices in China using a sample of family and non …
How is risk different in family and non-family businesses? A comparative statistical analysis during the COVID-19 pandemic
Purpose Risk is part of corporate activity and a consequence of the businesses' demands,
the market and the changes in companies and their surroundings. The way that risk is …
the market and the changes in companies and their surroundings. The way that risk is …
Does family identity matter for earnings management? Evidence from private family firms
Purpose The purpose of this paper is to examine the role family identity and reputational
concerns plays when private family firms engage in earnings management …
concerns plays when private family firms engage in earnings management …
[HTML][HTML] Doing good with creative accounting? Linking corporate social responsibility to earnings management in market economy, country and business sector …
The mandate of doing good with earnings management has been a subject of inconclusive
findings from the past literature and leave issues on the benefits of socially responsible …
findings from the past literature and leave issues on the benefits of socially responsible …
Financial accounting in family business: a systematic literature review and future research agenda
Academic researchers have recently recognised the impact of family firms' idiosyncrasies
and characteristics on financial accounting practices, and identified distinctions between …
and characteristics on financial accounting practices, and identified distinctions between …
Exploring the role of excess control rights on real earnings management in family-controlled firms
CL Chen, PY Weng, HS Fan - Journal of International Accounting, Auditing …, 2023 - Elsevier
Family-controlled firms are associated with financial reporting quality in two competing ways:
incentives alignment hypothesis versus entrenchment hypothesis. Prior studies have …
incentives alignment hypothesis versus entrenchment hypothesis. Prior studies have …
Unveiling the link between board gender diversity and energy firm's performance in South Asia: the mediating role of earnings management
This paper attempts to shed light on an analytical model that examines both direct
relationship between board gender diversity and energy firms' performance and an indirect …
relationship between board gender diversity and energy firms' performance and an indirect …