Research Article
Family Business Groups and Real Earnings Management——Analysis of Multivariate Linear Regression Model
@INPROCEEDINGS{10.4108/eai.18-11-2022.2326862, author={Yingpei Zhang and Wen Qu}, title={Family Business Groups and Real Earnings Management------Analysis of Multivariate Linear Regression Model}, proceedings={Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China}, publisher={EAI}, proceedings_a={ICEMME}, year={2023}, month={2}, keywords={family business groups; the size of business group; the parent-subsidiary business related; real earnings management}, doi={10.4108/eai.18-11-2022.2326862} }- Yingpei Zhang
Wen Qu
Year: 2023
Family Business Groups and Real Earnings Management——Analysis of Multivariate Linear Regression Model
ICEMME
EAI
DOI: 10.4108/eai.18-11-2022.2326862
Abstract
Collecting samples of family business groups from 2011 to 2018, by constructing a multivariate linear regression analysis model empirically test the relationship between the structure of family business groups and the level of real earnings management of group-affiliated listed companies. The results of the study show that: With the increase of the size of the family business group, the degree of real earnings management of family group-affiliated listed companies declines firstly and then increases; The higher degree of the parent-subsidiary business-related, the lower degree of real earnings management of family group-affiliated Listed Companies.
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