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Adm. Sci. 2019, 9(1), 20; https://doi.org/10.3390/admsci9010020

What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms

1
Department of Economics, University of Insubria, 21100 Varese, Italy
2
Department of Economics and Management, University of Pavia, 27100 Pavia, Italy
*
Author to whom correspondence should be addressed.
These authors contributed equally to this work.
Received: 7 January 2019 / Revised: 22 February 2019 / Accepted: 27 February 2019 / Published: 5 March 2019
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PDF [245 KB, uploaded 5 March 2019]

Abstract

This paper addresses the issue of financial communication quality by studying the determinants of earnings management practices in family and non-family businesses. Previous literature has highlighted the effect of a company’s size, as a form of visibility, on earnings management practices. This study focuses on the analysis of the relationship between different forms of visibility—exposure to financial press, proximity to the consumer, size of assets, sales and firm age—and earnings quality. The results show that the forms of visibility taken into consideration have a different effect on earnings management practices. Furthermore, they show that family businesses are less likely to resort to these unethical practices, especially in the presence of financial press exposure and proximity of the business to the consumer. View Full-Text
Keywords: earnings management; family firms; visibility earnings management; family firms; visibility
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
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Gavana, G.; Gottardo, P.; Moisello, A.M. What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms. Adm. Sci. 2019, 9, 20.

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