Informativeness of accounting earnings in family firms

This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accoun...

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Bibliographic Details
Main Authors: DOMINGO JAVIER SANTANA MARTÍN, JERÓNIMO PÉREZ ALEMÁN, CAROLINA BONA SÁNCHEZ
Format: Article
Language:English
Published: Universidad del País Vasco (UPV/EHU) 2009-12-01
Series:Management Letters/Cuadernos de Gestión
Subjects:
Online Access:http://www.ehu.es/cuadernosdegestion/revista/index.php/en/published-issues?y=2009&v=9&n=2&o=1