Illuminating the shadows: a systematic review of earnings management practices in family-owned enterprises and future research directions

Purpose – The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research. Design/methodology/approach – Through a systematic re...

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Bibliografiske detaljer

Principais autores:	Aziza Naz, Nadeem Ahmed Sheikh, Saleh F.A. Khatib, Hamzeh Al Amosh, Husam Ananzeh
Format:	Artigo
Sprog:	Inglês
Udgivet:	Emerald Publishing 2024-08-01
Serier:	Journal of Business and Socio-Economic Development
Fag:	Discretionary accruals Real earnings management Family firms Family ownership Corporate governance
Online adgang:	https://www.emerald.com/insight/content/doi/10.1108/JBSED-07-2023-0051/full/pdf
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