Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Lourenço, I., Branco, M. C. & Curto, J. D. (2018). Timely reporting and family ownership: the Portuguese case. Meditari Accountancy Research. 26 (1), 170-192
Exportar Referência (IEEE)
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
Exportar BibTeX
@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"
}
Exportar RIS
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  -