Browsing Publikasjoner fra CRIStin by Journals "Journal of Applied Accounting Research"
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Are family firms reluctant to report impairment losses? Evidence from private firms
(Peer reviewed; Journal article, 2021)Purpose: This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices in family firms may differ from non-family ...