Document Server@UHasselt >
Research >
Research publications >

Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/11128

Title: Socioemotional Wealth and Earnings Management in Private Family Firms
Authors: STOCKMANS, Annelies
Issue Date: 2010
Citation: FAMILY BUSINESS REVIEW, 23(3). p. 280-294
Abstract: Earnings management in firms has several different motivations. This article examines the preserving of socioemotional wealth as a motive for earnings management in specific types of private family firms by looking at the generational stage, the management team, and the CEO position. The authors' results suggest that socioemotional wealth may play a role as motive for upward earnings management when firm performance is poor. Under this condition, first-generation and founder-led private family firms seem to have greater incentive to engage in upward earnings management because of the preservation of their socioemotional wealth.
Notes: [Stockmans, Annelies; Voordeckers, Wim] Hasselt Univ, Ctr Entrepreneurship & Innovat, B-3590 Diepenbeek, Belgium.
URI: http://hdl.handle.net/1942/11128
DOI: 10.1177/0894486510374457
ISI #: 000280883700006
ISSN: 0894-4865
Category: A1
Type: Journal Contribution
Validation: ecoom, 2011
Appears in Collections: Research publications

Files in This Item:

There are no files associated with this item.

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.