本研究以社會情感財富的觀點探討不同類型的家族企業之間盈餘品質的差異，並將焦點放在家族成員對家族企業的認同感此一面向，根據家族成員取得公司所有權的方式，將家族企業分為自行創立的家族企業與收購的家族企業，本研究認為家族成員取得公司所有權的方式，會影響家族成員對公司的認同感程度，進而影響盈餘品質的高低。研究結果顯示，比較自行創立的家族企業，收購的家族企業由於家族成員對公司的認同感程度比較低，其盈餘品質比較低，由於盈餘品質較低，因此分析師對其財報的追蹤也較少。;We develop a socioemotional wealth explanation for the differences in earnings quality between family firms, and we focus on family member’s identification with the firm this dimension of socioemotional wealth. We argue that the process by which families obtain ownership of firms is a key factor affecting family member’s identification with the firm and family firm’s earnings quality. We find that compared to firms which created by family owners, firms acquired by families through market transactions display lower earnings quality due to lower identification of family owners, and because of lower earnings quality, there are less analyst following.
