Do family ownership and control influence the consequences of IFRS adoption?

Research Question/Issue This study investigates whether the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on earnings management practices varies between family and non‐family firms. Specifically, we examine the effects of different family ownership confi...

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Veröffentlicht in:	Corporate governance : an international review 2024-03, Vol.32 (2), p.348-371
Hauptverfasser:	Wu, Chloe Yu‐Hsuan, Hsu, Hwa‐Hsien, Lin, Che‐Hung
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting standards Adoption Capital markets Companies Corporate governance Earnings earnings management family CEOs Family owned businesses family ownership IFRS Incentives International Financial Reporting Standards Owners Ownership Policy making Stockholders Structural change
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