مقالات ISI حسابداری

Family firm research – A review

A B S T R A C T

This article reviews family firm studies in the finance and accounting literature,
primarily those conducted using data from the United States and China. Family
owners have unique features such as concentrated ownership, long investment
horizon, and reputation concerns. Given the distinguishing features of
family ownership and control, family firms face unique agency conflicts. We
discuss the agency problems in family firms and review the findings of recent
family firm studies. We call for more research to understand the unique family
effects and encourage more research on Chinese family firms.
Part I of the article discusses the fundaments of family firms: the prevalence
of and the agency conflicts within family firms. Part II summarizes the findings
of recent U.S. family firm studies. It reviews the evidence on the family firm
premium (how, which, and when family firms are associated with a valuation
premium), the manifestation of the agency conflict between majority and
minority shareholders in family firms, earnings quality and corporate disclosure,
and the determinants of family ownership and control. Part III discusses
the prevalence and characteristics of Chinese family firms and reviews the findings
of related studies. The article concludes with some suggestions for future
research.
 2014 Production and hosting by Elsevier B.V. on behalf of China Journal of
Accounting Research. Founded by Sun Yat-sen University and City
University of Hong Kong.

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کد محصول : شماره 273

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