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Title: Informativeness of accounting earnings in family firms
Authors: Bona Sánchez, Carolina 
Pérez Alemán, Jerónimo 
Santana Martín, Domingo Javier 
UNESCO Clasification: 531102 Gestión financiera
Keywords: Contabilidad financiera
Empresas familiares
Issue Date: 2009
Publisher: 1131-6837
Journal: Cuadernos de Gestion 
Abstract: 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 accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired, the family nature affects positively on the informativeness of accounting earnings.
ISSN: 1131-6837
Source: Cuadernos de Gestion[ISSN 1131-6837],v. 9, p. 17-30
Appears in Collections:Artículos
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