Family Identity Research Articles

Does family identity matter for earnings management? Evidence from private family firms

PurposeThe purpose of this paper is to examine the role family identity and reputational concerns plays when private family firms engage in earnings management.Design/methodology/approachThe paper is conducted as an archival study using data from private limited liability firms in Norway over the period from 2002 to 2015. The dataset includes financial accounting data and data on family relationships between shareholders, board members and CEOs, where family relationships are determined through bloodlines, adoption and marriage, tracing back four generations and extending out to third cousins. To investigate the incidence of earnings management, the authors employ a measure of accrual-based earnings management (AEM) (Dechow and Dichev, 2002; McNichols, 2002) and a measure of real earnings management (REM) (Roychowdhury, 2006). They use whether or not the family name is included in the firm name (i.e. family name congruence) as a proxy for family members' identification with the family firm and their sensitivity to reputational concerns.FindingsThe authors’ results show that AEM is lower for family-named family firms. Moreover, their findings also indicate that family-named family firms are more likely to select REM over AEM, compared to nonfamily named family firms. This is even more pronounced when detection risk is high (high quality audit proxied by Big 4).Research limitations/implicationsThe quality of the authors’ findings is limited to the validity of their proxy for family firm identification and reputational concerns (the family name included in the firm name). Even though findings from prior research suggest that family name congruence is a valid proxy for identity and reputational concerns (e.g. Kashmiri and Mahajan, 2010, 2014; Rousseau et al., 2018; Zellweger et al., 2013), future research should investigate the validity of these results using alternative proxies for family firm identification. Future research should also investigate whether the authors’ findings are generalizable to public family firms.Practical implicationsThe authors’ results suggest that the risk of AEM is lower for family-named family firms, whereas the risk of REM is somewhat higher, compared to nonfamily named family firms. These results might be relevant for financial accounting users, auditors and supervisory and monitoring bodies when assessing the risk of earnings management.Originality/valueThe paper is, as far as the authors are aware of, the first to investigate the role of family name congruence and detection risk when private family firms select between AEM and REM.

CHARACTERSITICS OF ROMA UNIVERSITY STUDENTS BASED ON SAMPLES FROM ROMA COLLEGES FOR ADVANCED STUDIES

The study intends to present in a comparative manner the research conducted at the University of Pécs and the Eszterházy Károly Catholic University, which focuses on the family background, identity, school-related successes and failures of Roma students studying in tertiary education. The research was supplemented with information collected from the students of the Lippai Balázs Roma College for Advanced Studies at the University of Debrecen Faculty of Education for Children and Special Educational Needs.

Commemoration and family identity in sixteenth‑century Gdańsk: portraits of members of the Connert family (1550–1599)

Przedmiotem artykułu są portrety powstałe w latach 1550–1599 na zamówienie przedstawicieli trzech pokoleń gdańskiej rodziny Connertów: rzeźbiony portret Johanna III Connerta umieszczony w fasadzie Sierocińca przy kościele św. Elżbiety (1550), epitafia Johanna III Connerta (1556) i Anny Loitz‑Connertowej (ok. 1563–1565) w kościele Najświętszej Marii Panny oraz trzy medale portretowe: Johanna I Connerta (1556), Johanna IV Connerta (1557) i Jacoba Connerta (1599). Analizę portretów poprzedza szczegółowa rekonstrukcja historii rodziny Connertów, umożliwiająca osadzenie dzieł w kontekście biografii zamawiających. Portrety omówione zostały na płaszczyźnie formalnej, ujawniającej artystyczne preferencje poszczególnych członków rodziny oraz w warstwie treściowej – konfesyjnej i społeczno‑ekonomicznej. Dzieła zawierające podobizny Connertów wprowadzają do gdańskiej przestrzeni publicznej nieznane tu wcześniej typy portretów i nowatorskie rozwiązania formalne. Wyróżniają się przy tym koncepcyjnym wyrafinowaniem, którego specyficznym komponentem są czasowe i przestrzenne manipulacje. Poczynając od Johanna III Connerta, inicjatora odbudowy gdańskiego sierocińca, członkowie rodziny akcentowali – także w wymiarze artystycznym – swoje przywiązanie do idei dobroczynności. Powyższe zabiegi uznać można za elementy strategii nie tylko odzwierciedlającej ambicje poszczególnych członków rodziny, ale zarazem służącej podkreśleniu rodzinnej tożsamości Connertów.

Relationship Between Family History Knowledge, Identity Style and Resilience of 16-19 Year Old Adolescents

The aim of the present study was to examine the relationships between family history knowledge, identity style and resilience of 16–19 year old adolescents. Participating in the study were 110 adolescents (75% female, 25% male), ages 16–19 year (M = 17,62; SD = 1,23). They completed the Do You Know scale (Duke, Lazarus & Fivush, 2008), the Identity Style Inventory (Berzonsky, 1992) and the Resilience Scale for Adults (Friborg et al., 2005). The results showed positive associations between knowledge of family history and informational, normative identity style and resilience; and negative association with diffuse identyty style. Knowledge of family history predicted identity style and resilience, with the exception of the social resource factor ratings. Relationships with mother predicted the resilience factors of self-perception, family cohesion and social resources. The internal resource factor of resilience provided partial mediation between knowledge of family history and informative identity style.

The Songs of a People: Steinbeck and Transatlantic Song

Abstract In this article we will examine the significance of place and music within Steinbeck’s work. In particular, we will explore how Steinbeck’s conception of place in his ancestral County Derry has figured as part of a wider transatlantic discourse in which writers have looked to this area in the north of Ireland to explore their sense of their personal and familial identity. As part of this process, the idealization of space and memory through the literature, history, and heritage “of the people” has been invoked. In contrast, we will compare Steinbeck’s approach with that of two writers also connected to the area, the New Hampshire poet Robert Dinsmoor and the song collector Sam Henry. The former, of Scotch-Irish descent, had a negative view of his family’s stay in Ireland; the latter, who lived most of his life in Ireland, was a champion of the area and sought to promote an authentic as possible record of local song and culture. We will maintain that Steinbeck’s sense of his people differs sharply with these two authors and offers an alternative version of the place and people as the returning American whose Ireland is more enigmatic and literary than either Dinsmoor’s or Henry’s Ireland.

Black Storytellers and Everyday Liberation: At the Nexus of Home, School, and Hip Hop

Black Storytellers and Everyday Liberation addresses the question, “How do Black folx cultivate everyday practices of liberation?” This article details the inception of an ethnographic Black Storytelling research project between 2021 and 2022 that centers the lived experiences of 18 people around the United States. The participants, including myself, collectively explore how various institutions have shaped individual and family identities. As an outcome of this work, I provide analysis that disrupts institutional anti-Black racism (specifically naming schools) and identify ways that we can heal and affirm ourselves through everyday practices. I conclude with a data excerpt in the form of poetic transcription.

Family Identity and Deviations from the Master Narrative in Sweden

ABSTRACT This study examines the content of family identity among people in Sweden, a country often portrayed as relatively free from traditional family norms. More specifically, we investigated the types of family-related narratives that individuals shared, narratives of deviation from the master narrative of what was expected and accepted in Swedish society. In addition, the identity centrality of the themes was investigated. The data covered 462 participants, 170 of whom – 139 women, 30 men, and one non-binary (M age = 20.11, SD = 4.85) – had family-related narratives. We identified six themes of deviating narratives, of which the family-related narratives had significantly higher identity centrality than did the non-family-related narratives. Not only do the present findings emphasize the importance of family for people’s identities, but they also illustrate the complex and multilayered aspects of family identity. The master narrative discernable in the participants’ narratives of deviation portrays ideals of the happy, white, secular, middle-class, heteronormative nuclear family, even though this does not always correspond to the actual lived situations of families in contemporary Sweden.

The Influence of the Business Name on the Economic Performance of Family Firms: An Analysis According to the Generational Stage

A family identity of a firm, exhibited by the presence of the family name in the business name, can influence the value of economic profitability. The present analysis also explores if this relationship varies depending on the size and the generation running the business. The sample used to conduct this study comprises a panel data set of 21,149 Spanish family firms containing information from 2003 to 2015, which translates into a balanced database including 274,937 observations. For analysis purposes, the firms are classified into small, medium-sized and large ones. Contrary to the competitive advantages brought about by the family identity of the businesses highlighted by previous research, the current study suggests its negative effects on the profitability of small and medium-sized family firms. This effect is more acute when the company is managed by its founding generation. The findings in the case of large family firms indicate that the company name does not have an impact upon economic profitability.

Gender and the career trajectories of highly skilled Syrian refugees in Switzerland

This article looks at the role of gender relations and norms in the (re)making of career trajectories of highly skilled Syrian refugees in Switzerland. We explore how refugees encounter gender regimes while making sense of their present work situation vis-à-vis their career plans. We draw upon a qualitative study conducted with 27 highly skilled Syrian refugees in Switzerland. How do refugees encounter different gender regimes in Switzerland? What is the significance of gender in their transition to a new labour market? How do they re-negotiate gender meanings and roles following the displacement? Our findings show that refugees (re)make sense of gender norms, roles and meanings across space and time vis-à-vis their career trajectories. The gender regimes these people refer to are highly diversified and shape people’s negotiation of family roles and identities in complex and at times ambivalent ways, also along multiple lines of belonging.

"With a hint she will remember": Collaborative Storytelling and Culture Sharing between Immigrant Grandparents and Grandchildren Via Magic Thing Designs

The timeless social activity of passing down oral stories preserves family memory, identity, values, and culture. Existing tools for family memories often take a techno-determinist approach by focusing on the mechanics of connecting families and the resulting documentation, rather than the social process of sharing stories and morals, and largely without considering the specific needs of immigrant families. For immigrant families, cultural exchange, particularly crucial across grandparent and grandchild generations, is threatened by the language and cultural barriers emerging from displacement and migration. As a result, immigrant grandparents and their young grandchildren struggle with fostering social kinship, leading to social disconnect and loss of cultural heritage. In our research, we collaborate with multi-generational and culturally-at-risk immigrant families through Participatory Design activities towards the design of reminiscence tools that support their needs focusing on language and cultural connection. We report on the designs created by families and propose design guidelines supporting cultural resilience, focusing on flexible, visual storytelling.

Work-family spillover of daily positive affect onto performance: The moderating role of domain identity salience

IntroductionA number of linking mechanisms between work and family domains have been studied, but one key mechanism has received little attention: the cross-domain influence of positive affect on performance. ObjectiveThis study examines the work-family spillover of positive affect at work onto performance in the family and, inversely, of positive affect in the family onto performance at work. Drawing upon the work-family enrichment theory (Greenhaus & Powell, 2006), we hypothesized that work and family identity salience moderate the work-to-family and family-to-work relationships between originating domain positive affect and receiving domain performance. MethodA sample of 124 Canadian workers completed a pre-diary survey and daily surveys during 10 consecutive days. ResultsMultilevel analyses showed an effect of daily positive affect in the family on daily performance at work, but no significant effect of daily positive affect at work on daily performance in the family. Furthermore, family identity salience facilitated the work-to-family and family-to-work spillover, whereas work identity salience had no significant moderating effect. ConclusionThe results extend the happy-productive worker thesis to the work-family interface by highlighting that positive affect contextualized in the family is related to performance at work.

Next‐generation entrepreneurial identity in family business systems: The influence of role‐changing events on the understanding of legacy, individual identity, and transgenerational entrepreneurship of next‐generation family business principals

AbstractThe paper addresses how the understanding of family business legacy, individual identity, and transgenerational entrepreneurship of next‐generation principals is affected by role changing events in family business systems. The paper uses the insights of a focus group of 38 next‐generation family business principals of ultrahigh‐net‐worth business families from 14 countries. It corroborates that parents and role models are influencing factors on the understanding and perception of family identity, values, and transgenerational entrepreneurship. Identity inflection points during moments of expected and unexpected role changes, such as family business succession, can either positively or negatively impact the appreciation of a next‐generation principal regarding legacy, identity, and transgenerational entrepreneurship. Based on the results of the qualitative interviews and peer group discussions, the findings indicate how identity inflection points affect the preservation of the next‐generation family business principal's identity and family identity during a moments of role changes in family businesses and are a bottleneck for transgenerational entrepreneurship.

Field experimental evidence of how social relations shape behavior that promotes energy conservation

Energy demand-side management is essential for deep decarbonization. However, while we target people as discrete and isolated individuals, we ignore the fact that energy consumption occurs in intricate webs of pre-existing social relations. This study examines an emergency demand response (EDR) program in China involving more than 180,000 households based on relations with family members, communities, and identity. The results indicate that the existence ofsocial relations can promote energy conservation behavior and there is a large degree of heterogeneity. Targeted relations, such as single-living residents, small-scale households, city dweller etc., show greater electricity savings with 12.35% increase in overall effect, which benefit when demographics change in the next few decades. Such heterogeneous changes put forward the pressing need for policymakers to focus on social relations as a unit in future intervention designs to decarbonize the energy system.

Pelinggih Merajan Alit Building As Inspiration For The Creation Of Painting

Merajan Alit is a place of worship in every Balinese Hindu family house. Visual beauty and its close relationship with self-identity and family make the creator interested in visualizing it into painting works. The foundation used was the Alma M. Hawkins method, Exploration, Improvisation, and Forming. Each of these methods contains methods and stages of creation that are applied by MBKM partners. From these methods and successes, six works were produced, entitled; 1) “Kemulan”, 2) “Taksu”, 3) “Aku Ingin Pulang”, 4) “Punggel”, 5) “Mencari Kedalam Diri”, 6) “Happy Family”. In these six works, the creators combine the transfer of technology, skills and knowledge obtained from campuses and partners, so as to create works that are expected to become the characteristics of the creators. With this work, it can be said, Merajan Alit can be a personal trigger because it is very closely related to personal and family identity. The feelings that arise can be very unique and varied so it is very suitable to be visualized as a work of painting. In addition, the use of traditional painting tools is also important because of the ancestral heritage so that it does not become extinct.

‘If you sell your sickness, you will get its medicine’: Care and intrafamilial communication for chronic diseases in southern Ghana

Knowledge of family health history can help to mitigate risk for chronic non-communicable diseases known to run in families. However, disclosure of disease or illness is not always a given. This paper explores the relationship between care and intrafamilial communication regarding chronic health conditions in Ghanaian families, drawing on concepts of generativity and reciprocity. Data were drawn from a qualitative description study on family histories and health. This paper analyzes four focus group discussions and two intergenerational family interviews conducted among 35 older adults and their adult children and grandchildren in the Greater Accra Region of Ghana. Data were analyzed thematically using an inductive approach and themes relating to care and intrafamilial communication were assessed for this analysis. Findings showed that intergenerational care can serve as a means to disclose and communicate family health histories while disclosure of illness serves as a means to receive and give care for oneself and one's family. Furthermore, care services can sometimes be a barrier to communication of family health histories while concealment of disease and of family health histories and identities may be a form of care. Finally, intergenerational family health history discussions may prompt encouragement of care-seeking behaviors and preventive care. The results of this pilot study suggest avenues through which care arrangements could be capitalized on to promote the sharing of health history information within families to better manage chronic disease risk. In addition, they illustrate the potential for family health history discussions to further encourage care-seeking for chronic disease prevention.

A Qualitative Content Analysis of Concordance and Discordance Regarding Identity, Affect, and Coping in Families with Transgender and Nonbinary Youth

The aim of this study was to examine concordance and discordance in how different family members in families with transgender or nonbinary (TNB) youth described topics related to the TNB youth’s gender identity and its effects on the family. TNB youth, ages 7–18 years, and their caregivers (54 family members: 20 TNB youth, 34 caregivers) participated in one-on-one qualitative interviews. Interview transcripts were analyzed to determine concordance/discordance in family members’ responses (between TNB youth and each caregiver, between caregivers in two-caregiver families, and among all three family members) to 13 different interview questions. Results indicated the highest concordance was found between family members regarding how the youth’s gender identity affected family relationships. The highest discordance was found in family member’s descriptions of the TNB youth’s gender expression and future expectations for the TNB youth. Findings from this study have implications for supporting families with TNB youth.

TO TRANSITION OR NOT TO TRANSITION: MULTIDISCIPLINARY APPROACHES TO FAMILIES WITH TRANSGENDER AND GENDER-DIVERSE YOUTH

Gender-diverse youth and their families are increasingly presenting to mental health settings beyond specialized gender clinics, yet clinical competence lacks among providers. Child and adolescent psychiatrists should understand the impact of family acceptance and rejection for these individuals and incorporate family therapy concepts in the clinical setting. This includes exploration of complex intersectional youth and family identities.

Processes of Identification in Families Enrolled in a Childhood Obesity Intervention: A Qualitative Study of Identities and Roles

Family involvement is important in interventions targeting childhood obesity. However, family-based interventions have limited impact. Being labeled obese or overweight and/or perceiving oneself as overweight is associated with weight gain over time. The links between weight perception, labelling, as well as individual and familial identities need to be studied more closely. This paper examines how dynamics of identity and identification within the family impact how the intervention is implemented into daily practices. The dataset consists of 15 semi-structured family interviews with a total of 15 children and 21 parents. The study showed an intense focus on the children’s weight and weight loss. Identification as overweight or obese determined how the members of the enrolled families approached the intervention. Children and other family members who identified themselves as being overweight or obese took more responsibility for their own health behavior, but not necessarily in a positive manner. This often resulted in conflicts within the families. Healthcare professionals working with childhood obesity interventions need to consider how to deal with family identity dynamics to secure support as different identities within the family predicts whether the family members find the intervention relevant and whether the intervention was implemented positively into daily life.

The enterpriseness of business families: Conceptualization, scale development and validation

This article addresses the business family, which so far has received only limited scholarly attention. The business family as the group of family members regularly discussing and deciding business matters is key for the functioning of both the business and the family. Specifically, we propose and empirically test the concept of the enterpriseness of business families, which is the ability to handle the potentially contradictory expectations of the family and business systems. We empirically validate the enterpriseness scale using a sample of 451 business families. Results indicate high levels of validity and reliability. The two subscales decision-making ability (six items) and business family identity (four items) offer a methodically rigorous, theoretically sound, and parsimonious measure. The article presents opportunities for potential applications of the enterpriseness concept and scale for family business as well as business family research and practice.

Family Pictures: The Queer Relationalities of Multigenerational Queer Family

ABSTRACT Combining queer theorizing, autoethnography, and relational dialectics theory (RDT), this essay examines how my lesbian mothers and donor struggle to define family, queer family, and their emerging familial identities as grandparents to my own donor-conceived daughter through the competing discourses of biology and history. I further explore how my parents engage their relational history as queer parents as salient models for understanding their emergent familial identities as queer grandparents, as well as how they talk about an anticipated queer grandparent relationship with my daughter in the future. Ultimately, this essay works to articulate a queer(spawn) relationality—one that possibly exists at the (non-)intersection of multiple liminalities—as a means of building on earlier mappings of queer relationality.