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Paiva, I., Borralho, J,, Gallardo-Vázquez, D. & Hernández-Linares, R. (2019). The effect of relevant corporate governance factors on the quality of financial reporting in family and non-family firms. In the 42nd Annual Congress of the European Accounting Association. Paphos, Cyprus: European Accounting Association.
I. C. Paiva et al., "The effect of relevant corporate governance factors on the quality of financial reporting in family and non-family firms", in the 42nd Annu. Congr. of the European Accounting Association, Paphos, Cyprus, European Accounting Association, 2019
@inproceedings{paiva2019_1734883282941, author = "Paiva, I. and Borralho, J, and Gallardo-Vázquez, D. and Hernández-Linares, R.", title = "The effect of relevant corporate governance factors on the quality of financial reporting in family and non-family firms", booktitle = "the 42nd Annual Congress of the European Accounting Association", year = "2019", editor = "", volume = "", number = "", series = "", publisher = "European Accounting Association", address = "Paphos, Cyprus", organization = "University of Cyprus", url = "https://eaa-online.org/app/uploads/sites/72/2021/09/EAA-2019-Programme-Book-24.05.19.pdf" }
TY - CPAPER TI - The effect of relevant corporate governance factors on the quality of financial reporting in family and non-family firms T2 - the 42nd Annual Congress of the European Accounting Association AU - Paiva, I. AU - Borralho, J, AU - Gallardo-Vázquez, D. AU - Hernández-Linares, R. PY - 2019 CY - Paphos, Cyprus UR - https://eaa-online.org/app/uploads/sites/72/2021/09/EAA-2019-Programme-Book-24.05.19.pdf AB - The study analyses the quality of financial information in family firms versus non-family firms, relating good practices in corporate governance. We analysed 650 Spanish firms, listed and unlisted, in the period 2011-2016. The result shows a higher quality of financial information in family firms, a relationship which is reinforced by good governance factors, including the participation of women in management. The factors analysed are supported by agency and institutional theories. The study contributes to reducing the gap in the literature on the quality of financial information associated with family firms vs. non family firms. ER -