The Influence of a Family Business Climate and CEO–CFO Relationship Quality on Misreporting Conduct
Autor: | Adi Masli, Jingyu Gao, Jingchang Xu, Ikseon Suh |
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Rok vydání: | 2019 |
Předmět: |
Economics and Econometrics
Embeddedness business.industry media_common.quotation_subject Compromise 05 social sciences Accounting 06 humanities and the arts 0603 philosophy ethics and religion General Business Management and Accounting Test (assessment) Interpersonal ties Arts and Humanities (miscellaneous) Earnings management Work (electrical) 0502 economics and business Quality (business) 060301 applied ethics Business Business and International Management Business ethics Law 050203 business & management media_common |
Zdroj: | Journal of Business Ethics. 171:99-122 |
ISSN: | 1573-0697 0167-4544 |
DOI: | 10.1007/s10551-019-04253-1 |
Popis: | This study answers Vazquez’s (J Bus Ethics 150(3):691–709, 2016) call for more research focused on the intersection between family firms and business ethics. We investigate two contextual factors potentially affecting the ethical reporting of chief financial officers (CFOs): a firm’s social ties to the controlling family and the CFOs’ perceived relationship quality with the CEO. We test our hypotheses by examining the financial reporting behavior of Chinese CFOs who work at (1) family or nonfamily businesses and in (2) private or public firms. Results of this study advance our understanding of social and contextual factors that may compromise CFOs' reporting behavior in family firms (Suh et al., J Bus Ethics, 2018, https://doi.org/10.1007/s10551-018-3982-3 ). This research also suggests that failure to distinguish between public and private companies may bias the results of studies that examine family firms. |
Databáze: | OpenAIRE |
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