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Lourenço, I., Branco, M. C. & Curto, J. D. (2018). Timely reporting and family ownership: the Portuguese case. Meditari Accountancy Research. 26 (1), 170-192
I. M. Lourenço et al., "Timely reporting and family ownership: the Portuguese case", in Meditari Accountancy Research, vol. 26, no. 1, pp. 170-192, 2018
@article{lourenço2018_1732414128782, author = "Lourenço, I. and Branco, M. C. and Curto, J. D.", title = "Timely reporting and family ownership: the Portuguese case", journal = "Meditari Accountancy Research", year = "2018", volume = "26", number = "1", doi = "10.1108/MEDAR-05-2016-0058", pages = "170-192", url = "https://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-05-2016-0058" }
TY - JOUR TI - Timely reporting and family ownership: the Portuguese case T2 - Meditari Accountancy Research VL - 26 IS - 1 AU - Lourenço, I. AU - Branco, M. C. AU - Curto, J. D. PY - 2018 SP - 170-192 SN - 2049-372X DO - 10.1108/MEDAR-05-2016-0058 UR - https://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-05-2016-0058 AB - 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. ER -