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