Explorando por Autor "López-Iturriaga, Félix J."

Selecciona resultados tecleando las primeras letras
Mostrando 1 - 1 de 1
  • Miniatura
    ÍtemAcceso Abierto
    Earnings Management and Contests for Control: An Analysis of European Family Firms
    (Pontificia Universidad Católica del Perú. CENTRUM, 2011) Jara, Mauricio; López-Iturriaga, Félix J.
    In this paper, the influence of large shareholders on earnings management in family-owned firms is analyzed using a sample of firms from nine European countries. How contests for control for the largest shareholder and the existence of a controlling coalition in family-owned firms affect earnings management is considered. It was found that increases in the contestability of control by the largest shareholder reduce earnings management in family-owned firms. The results also show that in firms in which the largest shareholder is a family member, a second or third family shareholder increases discretionary accruals.