English
Ciência-IUL
Publicações
Descrição Detalhada da Publicação
Timely reporting and family ownership: the Portuguese case
Título Revista
Meditari Accountancy Research
Ano (publicação definitiva)
2018
Língua
Inglês
País
Reino Unido
Mais Informação
Web of Science®
Scopus
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Abstract/Resumo
Purpose
Examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms.
Design/methodology/approach
Regression analysis is used to analyse some factors which influence the timeliness of corporate financial reporting.
Findings
Findings indicate that Portuguese listed family firms are more likely to promptly report their annual financial statements, when compared to non-family firms.
Originality/value
Exploring a hitherto unexplored aspect of accounting quality in family firms, the timeliness of financial reporting.
Agradecimentos/Acknowledgements
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Palavras-chave
Portugal,Family firms,Financial reporting,Timeliness
Classificação Fields of Science and Technology
- Economia e Gestão - Ciências Sociais
