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http://hdl.handle.net/10071/29540| Author(s): | Borralho, J. Gallardo-Vázquez, D. Hernández-Linares, R. Paiva, I. |
| Date: | 2020 |
| Title: | The impact of corporate social responsibility performance on earnings management: Family versus non-family firms |
| Book title/volume: | Actas del XIX Encuentro Internacional AECA |
| Reference: | Borralho, J., Gallardo-Vázquez, D., Hernández-Linares, R., & Paiva, I. (2020). The impact of corporate social responsibility performance on earnings management: Family versus non-family firms. Actas del XIX Encuentro Internacional AECA. AECA. http://hdl.handle.net/10071/29540 |
| ISBN: | 978-84-16286-73-7 |
| Keywords: | Responsabilidade social das empresas -- Corporate social responsibility Family Earnings management Agency theory Socio-emotional wealth |
| Abstract: | The study analyses the impact of corporate social responsibility performance on earnings management in family firms as compared with non-family firms. We analysed 650 Spanish firms, listed and unlisted, in the period 2011-2016. The result shows a higher quality of financial information in family firms, a relationship which is reinforced by good governance factors, including the participation of women in management. The factors analysed are supported by agency and institutional theories. The study contributes to reducing the gap in the literature on the quality of financial information associated with family firms vs. non family firms. |
| Peerreviewed: | yes |
| Access type: | Open Access |
| Appears in Collections: | BRU-CRI - Comunicações a conferências internacionais |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| ConferenceObject_66164.pdf | 307,11 kB | Adobe PDF | View/Open |
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