Informativeness of accounting earnings in family firms

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:
Family firm
reputation
private benefits
informativeness
Online Access:http://www.ehu.es/cuadernosdegestion/revista/index.php/en/published-issues?y=2009&v=9&n=2&o=1

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