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Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia

Cogent business & management, 2020, Vol.7 (1), p.1-15 [Tạp chí có phản biện]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2020.1806669

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  • Nhan đề:
    Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia
  • Tác giả: Alhebri, Adeeb Abdulwahab ; Al-Duais, Shaker Dahan
  • Ntim, Collins G.
  • Chủ đề: accrual earnings management ; Earnings management ; family businesses ; Family owned businesses ; real earnings management
  • Là 1 phần của: Cogent business & management, 2020, Vol.7 (1), p.1-15
  • Mô tả: This paper investigates accrual earnings management (AEM) and real earnings management (REM) in family businesses (FB) in Saudi Arabia. Current literature indicates that minority rights are confiscated by the controlling shareholders in a business environment weak to protect investors. Based on this argument, considering the various implications of AEM and REM on family businesses, the results show evidence that family businesses in Saudi Arabia engaged in both types of earnings management during the period 2014-2018, with a positive and significant effect on both AEM and REM. This evidence supports the entrenchment hypothesis that FB have lower earnings quality due to manipulation in accruals and real activities. The results therefore indicate that earnings announced in Saudi family businesses' financial statements are less reliable. These findings, that family-controlled firms are able to manipulate earnings, should be considered by regulators and policy makers.
  • Nơi xuất bản: Abingdon: Taylor & Francis
  • Ngôn ngữ: English
  • Số nhận dạng: ISSN: 2331-1975
    EISSN: 2331-1975
    DOI: 10.1080/23311975.2020.1806669
  • Nguồn: Taylor & Francis Open Access
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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