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The Influence of Family Ownership on the Quality of Accounting InformationStefano CascinoLondon School of Economics Amedeo PuglieseQueensland University of Technology - School of Accountancy Donata MussolinoSecond University of Naples Chiara SansoneUniversity of Naples Federico II May 29, 2010 Family Business Review 23 (3): 246-265, September 2010 Abstract: This paper explores the quality of accounting information in listed family firms. We exploit the features of the Italian equity market characterized by high ownership concentration across all types of firms to disentangle the effects of family ownership from other major block-holders on the quality of accounting information. Our findings document that family firms convey financial information of higher quality compared to their non-family peers. Further, we provide evidence that the determinants of accounting quality differ across family and non-family firms.
Number of Pages in PDF File: 36 Keywords: Family Firms, Financial Reporting, Earnings Attributes, Accounting Quality JEL Classification: D82, M41, M45 Date posted: May 30, 2010 ; Last revised: January 9, 2015Suggested CitationContact Information
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