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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| Main Authors: | , , |
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2014
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| 在線閱讀: | 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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