This paper sets out to enquire the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal participation. An analysis of comment letters sent directly to the IASB over the period 2002-2006, reveals that preparers sent most letters followed by the accounting profession and standard setters. With regard to timing, we find that preparers concentrate their participation efforts at a later stage in the process compared to the other constituents, who react earlier. Formal indirect participation in the IASB's due process by submitting comments letters to EFRAG is infrequently used by European constituents. In those cases where constituents exert influence to both IASB and EFRAG, they often use exactly the same comment letter. Concentrating on the drivers to participate, the data reveal that preparers, accountants and standard setters react significantly more when proposals have a major impact on the accounting numbers of a company. Users, stock exchanges and their supervisory authorities write significantly more comment letters when disclosure issues are at stake. Finally, participating preparers in the IASB's due process are larger and more profitable than non-participating preparers.

This article analyzes the impact of not controlling for “demographic sample” differences on research results in the area of comparative family/nonfamily business research. Using different statistical methods with and without control for “demographic sample” differences, the results show that controlling for these firm demographics in a bivariate as well as a multivariate framework is very important to discover “real” differences between family and nonfamily firms. We found “real” differences for export, budgeting, variable reward systems, profitability and gender, educational degree, and tenure of the CEO. Strategy, networking, long‐term planning and control systems, perceived environmental uncertainty, growth, and management training, classified by prior empirical research as different between family and nonfamily firms, do not differ.

To understand the design and use of management control systems (MCSs) in tax compliant multinational enterprises (MNE), an in-depth case study was undertaken. The selected MNE chose to use the same transfer prices for tax compliance and internal management purposes. We argue that modifications in the MCS cannot be understood without an appreciation of the corporate approach towards fiscal transfer pricing compliance.Over a sustained period of time, the effect on organising, planning , evaluation and reward controls are traced suggesting a more coercive use of the MCS. Three propositions are offered to guide future research in this complex area.

Based on a sample of 425 SMEs, we investigate whether intergenerational differences affect the capital structure and growth behavior of family firms. We integrate the financing and growth relation into our research by using a 2SLS approach and the internal and sustainable growth concepts. Evidence is found that the capital structure is not directly influenced by the managing generation, but indirectly through the realized growth rate. Moreover, results indicate that next-generation companies grow slower because they have the tendency to forego part of their growth rather than risk the loss of family control due to the increased use of debt.

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