TY  - JOUR
AB  - Purpose The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange.Design/methodology/approach Data of variables under study are gathered from audited financial statements disclosed through official websites of firms Tehran Stock Exchange market using the multiple regression model for 156 firms during a five-year period (2012–2016). Two hypotheses are developed for achieving the objectives of the study. To analyze the data, a panel data model through Stata Software is applied. F-Limer and Hausman test are employed to modify the appropriate fitting regression model. Also, basic hypotheses of each model are implemented using the White and Hadri tests.Findings The obtained results suggest a negative and significant relationship between discretionary accrual (DA) management and the reputation of family firms. Furthermore, it is found that there is a significant and negative relationship between real accrual management and the reputation of family firms, and subsequently, there is a significant and negative relationship between DA management and non-family firms, and there is a significant and negative relationship between real EM and the reputation of non-family firms.Originality/value In this study, due to focus on the effect of reputation and special methods of authorities on family and non-family firms and EM, a number of firms which contribute to the literature of the field are proposed.
VL  - 10
IS  - 2
SN  - 2043-6238
DO  - 10.1108/JFBM-12-2018-0060
UR  - https://doi.org/10.1108/JFBM-12-2018-0060
AU  - Salehi Mahdi
AU  - Hoshmand Mahsa
AU  - Rezaei Ranjbar Hossein
PY  - 2019
Y1  - 2019/01/01
TI  - The effect of earnings management on the reputation of family and non-family firms
T2  - Journal of Family Business Management
PB  - Emerald Publishing Limited
SP  - 128
EP  - 143
Y2  - 2024/04/23
ER  -