Conservatism and Equity Ownership of the Founding Family

Conservatism and Equity Ownership of the Founding Family

We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterised by large, under-diversified equity stake and long investment horizon. These features give family owners both the incentives and the ability to implement conservative financial reporti...

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Bibliographic Details
Main Authors: CHEN, Shuping, CHEN, Xia, CHENG, Qiang
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2014
Subjects:
Family firms
conservatism
family ownership
family control
Accounting
Asian Studies
Corporate Finance
Human Resources Management
Online Access:https://ink.library.smu.edu.sg/soa_research/1077
https://ink.library.smu.edu.sg/context/soa_research/article/2076/viewcontent/SSRN_id2273327.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1077
https://ink.library.smu.edu.sg/context/soa_research/article/2076/viewcontent/SSRN_id2273327.pdf

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