期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：4
页码：1-17
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study examines the effect of family ownership and board characteristics on Earnings Management (EM) in Jordan. This study combines the explanation provided in Agency Theory (Type II) and Socio-Emotional Wealth Theory (SEW) in order to understand how family firms are motivated for EM practices. This study also investigates the effect of board size, CEO duality and board education on EM practices. Using Modified Jones Model (1991), a sample of 43 Jordanian industrial firms listed in Amman Stock Exchange (ASE) with a total of (258) firm-year observations for the period from 2011-2016 reveals a significant positive association between family ownership and EM but no evidence is found to support that board size, CEO duality and board education have an impact on EM decisions..
关键词：Earnings Management;Family Ownership;Board Characteristics;Socio-Emotional Wealth Theory;Modified Jones Model;Jordan
