Family Firms and Financial Report

• Main Authors: Chieh-Lun Kao, 高婕倫
• Other Authors: 曹壽民
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/26077078333811075807

碩士 === 國立中央大學 === 企業管理學系 === 104 === Prior studies primarily used agency theory to explain the effect of family firms on earnings management and voluntary disclosure. However, this research use socioemotional wealth as theoretical framework to consider the implication of earnings management and voluntary disclosure on family firms’ dominant dimension of SEW , referring to Family control or Family identification. We find that compared to non-family firms, family firms are less likely to make earnings management whether REM or AEM. In addition, family firms also less often held the conference call. Overall, our finding suggest that family firms use family identification as the main reference more than family control.