Abstract Research Question/Issue In this comprehensive literature review, we synthesize
and analyze the current state of academic research regarding the relatively understudied …

Given the complexity of the family business phenomenon, empirical research has still
reached no consensus on whether family control is beneficial or detrimental to firm …

Firms may strategically disclose corporate social responsibility (CSR) activities to
compensate for their earnings management practices and, in this way, deflect stakeholders' …

Abstract Manuscript Type Empirical Research Question/Issue Considering the recent
financial and economic crisis as a unique exogenous shock, our study investigates the …

Abstract Manuscript Type Conceptual Research Question/Issue In this paper we discuss
three assumptions of agency theory:(1) conflicts of interest between principal and agent,(2) …

Family firms play a significant role in the global economy. Consistently, over the last two
decades academia has turned its attention to the family dimension as a determinant of …

Purpose This research aims to examine the effect of ownership structure on dividend policy
using the Indonesian context. The most common ownership structure is concentrated in the …

In a setting where mandatory audit firm rotation has been effective for more than 20 years (ie
Italy), we analyse changes in audit quality during the auditor engagement period. In our …

We develop an integrated framework to financial reporting decisions in family-controlling
firms. Our model contends that in these firms, financial reporting decisions (ie earnings …

Practitioner/Policy Implications: Family firms should regard dividend policy as a governance
tool that allows them to attract prospective investors and enlarge their shareholder base …