Erlend Kvaal

European Accounting Review 21(2) p. 343-371 Doi: https://doi.org/10.1080/09638180.2011.611236

Praktisk Økonomi & Finans [28](2) p. 109-128

Moderne forretningsjus II p. 316-329

Praktisk Økonomi & Finans p. 23-40

Accounting and Business Research 40(2) p. 173-187 Doi: https://doi.org/10.1080/00014788.2010.9663390

Praktisk Økonomi & Finans p. 65-79

Accounting in Europe 7(1) p. 87-95

Praktisk Økonomi & Finans p. 3-13

Journal of Business Finance & Accounting 34(5/6)

Mot et nytt regnskapsregime i Norge : international accounting standards : artikkelsamling

Mot et nytt regnskapsregime i Norge. International accounting standards : artikkelsamling

Moderne forretningsjus/Tore Bråthen og Ole Gjems-Onstad (red.)

EAA Annual Conference

European Accounting Associations Annual Congress

FIBE-konferansen

AAA Annual Conference 2011

Handelshøyskolen BI

We compare earnings management priorities of private family and private non-family firms. Our study is made possible by the availability of a new and unique database on family relationships between CEOs, board members and owners of private Norwegian firms. We hypothesize and find that compared with private non-family firms, private family firms are likely to manage earnings downward. However, we also find that highly leveraged private family firms make more income increasing accounting choices than highly leveraged private non-family firms. Finally, we document that CEOs representing controlling families promote earnings management, and independent board members somewhat mitigate it. We note that research on the relationship between financial reporting quality and family governance is quite limited. We contribute to this emerging literature.

Universitetet i Stavanger

Cappelen Damm Akademisk