民营家族企业社会情感和盈余管理.docxVIP

本科毕业论文外文翻译题目民营企业社会情感财富和盈余管理姓名刘锦光专业财务管理学号201240021指导教师赵广兴郑州科技学院工商管理学院二○一六年三月Socioemotional Wealth and Earnings Management in Private Family FirmsAnneliesStockmans, Nadine Lybaert,andWimVoordeckersAbstractEarnings management in firms has several different motivations. This article examines the preserving of socioemotional wealth as a motive for earnings management in specific types of private family firms by looking at the generational stage, the management team, and the CEO position. The authors’ results suggest that socioemotional wealth may play a role as motive for upward earnings management