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Publication Detailed Description
The effect of relevant corporate governance factors on the quality of financial reporting in family and non-family firms
the 42nd Annual Congress of the European Accounting Association
Year (definitive publication)
2019
Language
English
Country
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More Information
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Abstract
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.
Acknowledgements
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Keywords
Corporate governance,Family firms,Financial reporting quality,Spain
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UID/GES/00315/2013 | Fundação para a Ciência e a Tecnologia |
| UID/GES/00315/2019 | Fundação para a Ciência e a Tecnologia |
