以往研究在分析家族企業之盈餘管理與自願性揭露主要都是以代理理論的觀點進行，而這次的研究則是利用社會情感財富(Socioemotional Wealth，簡稱SEW)做為分析的架構，去探討家族企業在SEW中家族認同感或家族控制力為優先考量時，在盈餘管理與自願性揭露上如何操作。研究結果顯示家族企業比起非家族企業較不會去操作盈餘管理，不論是實值盈餘管理亦或是應計項目盈餘管理皆是如此，此外也較不會召開法說會，因此推斷家族企業較注重家族認同感大於家族控制力。;Prior studies primarily used agency theory to explain the effect of family firms on earnings management and voluntary disclosure. However, this research use socioemotional wealth as theoretical framework to consider the implication of earnings management and voluntary disclosure on family firms’ dominant dimension of SEW , referring to Family control or Family identification. We find that compared to non-family firms, family firms are less likely to make earnings management whether REM or AEM. In addition, family firms also less often held the conference call. Overall, our finding suggest that family firms use family identification as the main reference more than family control.