Earnings Management and Performance in Family-Controlled: Evidence from an emerging economy

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dc.contributor.authorSepúlveda, Jean P.
dc.contributor.authorJara-Bertin, Mauricio
dc.date.accessioned2014-11-27T19:33:15Z
dc.date.available2014-11-27T19:33:15Z
dc.date.issued2014-11-27
dc.description.abstractThis study introduces an earnings management dimension to compute premanipulated accounting performance to determine whether family-controlled firms have higher performance relative to non-family-controlled firms. Using a premanipulated return on assets measure for Chilean firms dataset, we find that the premanipulated performance of family controlled firms is superior to that of non-family-controlled firms. We also show that the presence of institutional investors in the firm’s ownership structure has a positive influence on performance of family companies. The results suggest that earnings management behavior is not sufficient to explain the higher performance of family-controlled firms that has been reported in the literaturees_CL
dc.identifier.urihttp://hdl.handle.net/11447/16
dc.language.isoenes_CL
dc.subjectFamily-controlled firmses_CL
dc.subjectEarnings managementes_CL
dc.subjectAccounting performancees_CL
dc.titleEarnings Management and Performance in Family-Controlled: Evidence from an emerging economyes_CL
dc.typeWorking Paperes_CL

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