This 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 ...

This 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 ...

The recent episodes of global financial crises have had significant effects on firms financial decisions and profitability, as well as on their investment and growth. Although it is widely accepted that financial crises ...

The authors revisit the evidence presented in Martinez et al. using new data and estimation techniques that take into account unobserved firm heterogeneity. The results of the earlier study are found to be robust to the ...

This study aimed to investigate how corporations and accounting firms in the municipality of Santa Maria, using marketing tools. For this, there was first a literature review and questionnaire with thirty-five companies ...

Purpose - The purpose of this paper is to introduce an earnings management dimension to compute pre-manipulated accounting performance (free of discretionary accruals) to determine whether family-controlled firms perform ...

Performance varies. This simple statement conceals many intricacies of strategic management. Because performance varies among individual firms, researchers can explore factors that differentiate these firms and explain why ...

This paper investigates a largely unexplored dimension of export performance, firm level determinants of export diversification. We extend innovation studies and enrich the export literature by analyzing the role of firms’ ...

This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance ...