We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

Main aim: This paper examines the main topics of research in the literature studying the
topic of sustainability in small and medium-sized enterprises (SME), and aims at presenting …

We examine the effects of family firms on real earnings management (REM) and accrual-
based earnings management (ABEM). Using socioemotional wealth as a theoretical …

This paper systematically reviews the drivers, implementation processes and performance
outcomes of environmental management systems (EMS) in small to medium-sized …

Purpose–Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is
to examine the influence of managers' attitude and other psychological factors on …

This introductory essay sets the scene for the four papers in this Special Issue by illustrating
how greater attention to non-governmental organizations (NGOs) and non-profit …

This systematic literature review synthesizes and maps existing research on auditing in
family firms across multiple areas of study. The review includes 71 systematically selected …

Purpose This paper aims to examine the relationship between board of directors'
characteristics and performance in family businesses. It offers evidence to the question of …

Purpose The purpose of this article is to comprehensively review the empirical literature on
management accounting and control in family businesses and to identify future research …

In view of the increasing sophistication of small and medium-sized enterprises (SMEs) and
their importance for global economies, the purpose of this paper is to provide …