Informativeness of accounting earnings in family firms

Article English OPEN
DOMINGO JAVIER SANTANA MARTÍN ; JERÓNIMO PÉREZ ALEMÁN ; CAROLINA BONA SÁNCHEZ (2009)
  • Publisher: Universidad del País Vasco (UPV/EHU)
  • Journal: Cuadernos de Gestión (issn: 1131-6837, eissn: 1988-2157)
  • Subject: private benefits | informativeness | reputation | HF1-6182 | Family firm | Commerce
    mesheuropmc: education | health care economics and organizations

This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder... View more
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