What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms

What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms

This paper addresses the issue of financial communication quality by studying the determinants of earnings management practices in family and non-family businesses. Previous literature has highlighted the effect of a company’s size, as a form of visibility, on earnings management practices...

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Bibliographic Details
Main Authors: Giovanna Gavana, Pietro Gottardo, Anna Maria Moisello
Format: Article
Language:English
Published: MDPI AG 2019-03-01
Series:Administrative Sciences
Subjects:
earnings management
family firms
visibility
Online Access:http://www.mdpi.com/2076-3387/9/1/20

Internet

http://www.mdpi.com/2076-3387/9/1/20

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