The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …

Given the complexity of the family business phenomenon, empirical research has still
reached no consensus on whether family control is beneficial or detrimental to firm …

We investigate the impact of family control on corporate social responsibility (CSR)
performance. Using newly collected data on the ultimate ownership structure of publicly …

The present study aims to examine the relationship between dividend policy and earnings
management by explicitly considering the role of the agency problem and financing …

Using data from 19 countries over the 1990–2015 period, we examine how economic policy
uncertainty (EPU) affects accounting quality. We find that accounting quality, measured …

The study examines the relationship between executive compensation and firm performance
among Indian firms. The evidence suggests that firm performance measured by accounting …

Using the unique setting of the Chinese market from 2003 to 2018, this study examines how
share pledging behavior affects firms' stock price crash risk by analyzing the costs and …

Using a unique dataset for Egyptian firms, we investigate the relationship between board
independence, audit quality and earnings management. We test whether firm-level …

This paper examines the impact of multiple blockholders on earnings management when
the main conflict of interest is between controlling shareholder and other shareholders …

This study investigates whether and how the deviation of cash flow rights (ownership) from
voting rights (control), or simply the ownership‐control wedge, influences the likelihood that …