The relationship between the socio-emotional wealth dimensions and earnings management by thresholds: evidence from French family companies

Feki-Cherif, Zeineb; Boujelben, Saoussen; Damak-Ayadi, Salma

doi:10.1504/ijcg.2021.10040338

IJCG

2021

DOI: 10.1504/ijcg.2021.10040338

|View full text |Cite

The relationship between the socio-emotional wealth dimensions and earnings management by thresholds: evidence from French family companies

Zeineb Feki-Cherif

Saoussen Boujelben

Salma Damak-Ayadi

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2023

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

The Effect of Real-Profit Management Operations on the Market Returns of Jordanian Industrial Enterprises’ Shares

Aburisheh,

Al-Qudah,

Alrjoub

et al. 2023

Wseas Transactions on Business and Economics

View full text Add to dashboard Cite

This research aims to examine the impact of actual earnings management activities on stock market returns. The study utilizes data from 56 industrial corporations listed on the Amman Stock Exchange (AXE) between 2011 and 2020. After removing entities with insufficient data, the sample size was reduced to 43 enterprises. The research findings indicate a significant positive relationship between actual earnings management activities and the market returns of industrial enterprise shares. This study contributes to the existing literature on earnings management by providing evidence on real activity manipulation, which has received less attention so far. Real activity manipulation refers to management actions that deviate from typical business operations to achieve specific profit targets. The significance of this research lies in its contribution to understanding the role of actual earnings management activities in influencing market returns. The results have implications for investors, regulators, and financial analysts, who can use this knowledge to make informed investment decisions, monitor financial reporting practices, and identify potential earnings management activities.

show abstract

The Effect of Real-Profit Management Operations on the Market Returns of Jordanian Industrial Enterprises’ Shares

Aburisheh,

Al-Qudah,

Alrjoub

et al. 2023

Wseas Transactions on Business and Economics

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

hi@scite.ai

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

The relationship between the socio-emotional wealth dimensions and earnings management by thresholds: evidence from French family companies

Cited by 1 publication

References 0 publications

The Effect of Real-Profit Management Operations on the Market Returns of Jordanian Industrial Enterprises’ Shares

The Effect of Real-Profit Management Operations on the Market Returns of Jordanian Industrial Enterprises’ Shares

Contact Info

Product

Resources

About