Do Political Connections Affect the Conservative Financial Reporting of Family Firms?

This paper investigates the effect of political connections on the association between family firms and conservative financial reporting. While family firms have incentives to reduce agency and litigation-related costs by means of conservative reporting, firms with political connections tend to have...

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Bibliographic Details
Main Authors: Hsin-Yi Chi, Tzu-Ching Weng, Guang-Zheng Chen, Shu-Ping Chen
Format: Article
Language:English
Published: MDPI AG 2019-10-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/11/20/5563