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Political connection, family ownership and corporate risk disclosure: empirical evidence from Jordan

Meditari Accountancy Research, 2021
Purpose This study aims to empirically examine whether the political connection is related to risk disclosure practices. The study also seeks to contribute to the existent risk disclosure literature by investigating the moderator effect of family ...
M. Alshirah   +2 more
semanticscholar   +1 more source

Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership

Accounting Research Journal, 2022
Purpose This study aims to analyze whether family ownership and working capital management (WCM) affect firm profitability and liquidity. Further, we also investigate the moderating effect of family ownership on the association between WCM, firm ...
Abdullah Abdullah   +2 more
semanticscholar   +1 more source

Family ownership, family management, and multinationality: Evidence from India

Journal of business research, 2022
Drawing on family business, international business, and emerging economy literature we theorize in this study how family ownership and family management affect important dimensions of family firm multinationality (scale, scope, and location choice ...
Arindam Mondal   +2 more
semanticscholar   +1 more source

Family ownership and corporate social responsibility disclosure

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2021
This study investigates the association between family ownership and the level of CSR disclosure, and to what extent country-level institutional differences and level of industry risk differences influence this association.
Abdullah Alsaadi
semanticscholar   +1 more source

Family business in family ownership portfolios

International Journal of Entrepreneurial Venturing, 2010
In this paper, we study family business portfolios and illustrate ownership that connects family and business systems. Traditional family business research has assumed the one family/one business concept to be the main model. This study builds on the ideas of modern portfolio theory and behavioural finance theory and suggests that the portfolio ...
Marita Rautiainen   +2 more
openaire   +1 more source

Corporate social responsibility, family ownership and earnings management: the case of Indonesia

Social Responsibility Journal, 2020
Purpose This paper aims to examine the association of corporate social responsibility (CSR), family ownership and earnings management. Design/methodology/approach The authors specifically examine mining companies listed in Indonesia Stock Exchange ...
Rini Kumala, S. Siregar
semanticscholar   +1 more source

Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership

EuroMed Journal of Business, 2020
PurposeThis study aims at examining the level of risk of disclosure practices and the effect of four board of directors' characteristics (board size, board meetings, CEO duality and board expertise) on these practices in the Jordanian context. This study
M. Alshirah   +2 more
semanticscholar   +1 more source

Founding Family Ownership and the Agency Cost of Debt

Journal of Financial Economics, 2003
Ronald C. Anderson   +2 more
semanticscholar   +3 more sources

Founding family ownership and innovation

Asia-Pacific Journal of Accounting & Economics, 2013
This study empirically examines the extent to which family ownership affects innovation. Using a sample of Taiwanese listed firms, we find that family firms invest more in innovation than nonfamily firms, suggesting that family firms’ incentives to encourage innovation investment (e.g.
Chen, V.Y.S., Tsao, S.-M., Chen, G.-Z.
openaire   +2 more sources

Family Ownership and the Accrual Anomaly

The International journal of accounting
Synopsis The research problem We investigate whether family ownership affects the accrual anomaly, a well-documented phenomenon where accounting accruals negatively predict future earnings and stock returns. While the anomaly has been extensively studied,
Adam Aoun   +2 more
semanticscholar   +1 more source

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