4 Empirisch onderzoek
5.3 Aanbevelingen toekomstig onderzoek
Dit onderzoek bestond uit "slechts" 20 beursgenoteerde familiebedrijven en 20 gekoppelde beursgenoteerde niet familiebedrijven. Het is dan ook aan te bevelen de bevindingen van dit onderzoek verder te onderbouwen met aanvullend onderzoek.
Er is nog relatief weinig onderzoek gedaan naar de vraag of er een verschil is in winstmanipulatie tussen beursgenoteerde familiebedrijven en beursgenoteerde niet familiebedrijven. Het is dan ook interessant om met een onderzoek een vergelijking te kunnen maken tussen de situatie in landen met verschillende verhoudingen in
omgevingsfactoren, zoals bijvoorbeeld de aandeelhoudersbescherming. Om te onderzoeken of de theorieën die er zijn over winststuring bij familiebedrijven overeenkomen met de empirische bewijzen.
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