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1. 1. Earnings Quality in Family Firms: A quantitative study in Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Mårten Andersen; [2016-09-15]
   Keywords : earnings quality; family firms; earnings management; dual class shares; accruals; entrenchment; alignment;

   Abstract : This study investigates the relation between family firms and earnings quality. There are two competing theories on the effect that family firms have on earnings quality, the entrenchment effect with decreased earnings quality and the alignment effect with increased earnings quality. READ MORE