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Publication Detailed Description
Timely reporting and family ownership: the Portuguese case
Journal Title
Meditari Accountancy Research
Year (definitive publication)
2018
Language
English
Country
United Kingdom
More Information
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Abstract
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.
Acknowledgements
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Keywords
Portugal,Family firms,Financial reporting,Timeliness
Fields of Science and Technology Classification
- Economics and Business - Social Sciences
