The impact of birth order among descendant family CEOs on family firm earnings management

He Soung Ahn and Seung Uk Choi

Applied Economics Letters, 2025, vol. 32, issue 1, 62-66

Abstract: This study investigates the impact of descendant family CEOs’ birth order on upward earnings management. Based on a sample of public family firms listed on the Korean Stock Exchange from 2000 to 2015, we find that non-first-son descendant CEOs have greater incentives to frame performance in a better light and positively influence stakeholder perceptions compared to their first-son counterparts. Our findings shed insight into how descendant family CEOs may in fact face differing pressures as a family heir and that birth order creates a divergence in their tangible efforts to overcome such challenges.

Date: 2025
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DOI: 10.1080/13504851.2023.2257021

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