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This research focuses on Agency theory, Resource Dependence theory and Upper echelon theory as a theoretical perspective in studying the relationship between earnings management and corporate governance of family and non-family firms. It aims to understand ways to reduce earnings manipulation through the impact of board size, the presence of independent board members, and diversity in the board of directors. The research identified successful governance strategies by improving openness and accountability, particularly during crises with economic impacts, such as the COVID-19 pandemic. It advised concentrating on boards of directors with effective monitoring and implementing governance standards in emerging areas.

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Governance and Earnings Management: The Role of Theories in Family and Non-family Firms

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  • 发表日期：

    2025年

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  • Madhawi Alknani,
  • Nafisah Yami,
  • Suhaib B. Bani Kinana

摘要

This research focuses on Agency theory, Resource Dependence theory and Upper echelon theory as a theoretical perspective in studying the relationship between earnings management and corporate governance of family and non-family firms. It aims to understand ways to reduce earnings manipulation through the impact of board size, the presence of independent board members, and diversity in the board of directors. The research identified successful governance strategies by improving openness and accountability, particularly during crises with economic impacts, such as the COVID-19 pandemic. It advised concentrating on boards of directors with effective monitoring and implementing governance standards in emerging areas.