LA GESTION DES RESULTATS AU SEIN DES SOCIETES FAMILIALES: LE CAS DES SOCIETES FRANÇAISES COTEES

Sadek Ouhadouch ()
Additional contact information
Sadek Ouhadouch: CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA [2017-2020] - Université Clermont Auvergne [2017-2020]

Post-Print from HAL

Abstract: The main objective of this research is to study earnings management among family firms, both accrual earnings management, and real earnings management. Our study focuses on a sample of 204 French listed family companies for a period from 2010 to 2013 To do this, we examined the link between the earning management and the characteristics of the family company (CEO, shareholders, generation and typology), through agency theory. On the whole, these characteristics limit the earning management. Indeed, within family firms, the CEO is associated with less of earning management compared to the non-family leader. As for the family shareholding, it is negatively associated with the earning management up to a certain threshold, and positively beyond. In terms of intergenerational transmission, earning management decreases over generations. For the typology of family firms, the earning management is a function of agency conflicts. Indeed, the earning management of the results is less in the societies shared, controlled and mandated compared to companies of professional typology. For lack of alignment and control.

Keywords: earnings management; family firms; characteristics of the family company; agency problems I; agency problems II; gestion des résultats; société familiale; caractéristiques de la société familiale; Conflits d’agence de type I; conflits d’agence de type II (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902134
References: Add references at CitEc
Citations:

Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01902134/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01902134

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().