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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad del País Vasco (UPV/EHU)
2009-12-01
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| 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 |