Ownership structure and earnings quality in private family firms

IF 3.7 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2025-09-13 DOI:10.1016/j.intaccaudtax.2025.100718

Charlotte Haugland Sundkvist , Limei Che , Tonny Stenheim

引用次数: 0

Abstract

This study examines the association between earnings quality and ownership of the controlling family and the number of family owners using a unique dataset containing detailed information on family relationships for the entire population of Norwegian private family firms. Utilizing the unique nature of private firms that some firms are fully owned by the controlling family, we first investigate earnings quality in fully and partially owned private family firms. Results show that, compared to fully owned family firms, earnings quality is lower for family firms that are partially owned by the controlling family. Moreover, we find evidence that earnings quality is negatively associated with the number of family owners. This paper advances our understanding of the impact of ownership structure on earnings quality in private family firms and sheds new light for regulators and other stakeholders in terms of accounting practices in private family firms.

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私营家族企业的股权结构与盈余质量

本研究使用包含挪威私人家族企业全体人口的家族关系详细信息的独特数据集，考察了盈利质量与控股家族所有权以及家族所有者数量之间的关系。利用私营企业的独特性质，即一些企业是由控股家族全资拥有的，我们首先研究了全资和部分控股私营家族企业的盈余质量。结果表明，与完全控股的家族企业相比，部分控股家族企业的盈余质量较低。此外，我们发现有证据表明，盈余质量与家族所有者的数量呈负相关。本文促进了我们对私营家族企业股权结构对盈余质量影响的理解，并为监管机构和其他利益相关者在私营家族企业会计实践方面提供了新的思路。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.