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Keywords: family firm
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Journal Articles
Journal of International Accounting Research (2025) 24 (1): 93–120.
Published: 01 March 2025
... family firms. Using a sample of Chinese firms listed on the small and medium enterprise board, we find that CAE competence is higher in family firms than nonfamily firms. The demand is more prominent when the ownership dispersion among family members is less and when the CEO is one of the family members...