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Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/44211
DC FieldValueLanguage
dc.contributor.authorBona Sánchez, Carolinaen_US
dc.contributor.authorPérez Alemán, Jerónimoen_US
dc.contributor.authorSantana Martín, Domingo Javieren_US
dc.date.accessioned2018-11-21T21:04:50Z-
dc.date.available2018-11-21T21:04:50Z-
dc.date.issued2009en_US
dc.identifier.issn1131-6837en_US
dc.identifier.urihttp://hdl.handle.net/10553/44211-
dc.description.abstractThis 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.en_US
dc.languagespaen_US
dc.publisher1131-6837-
dc.relation.ispartofCuadernos de Gestionen_US
dc.sourceCuadernos de Gestion[ISSN 1131-6837],v. 9, p. 17-30en_US
dc.subject531102 Gestión financieraen_US
dc.subject.otherContabilidad financieraen_US
dc.subject.otherEmpresas familiaresen_US
dc.titleInformativeness of accounting earnings in family firmsen_US
dc.typeinfo:eu-repo/semantics/Articleen_US
dc.typeArticleen_US
dc.identifier.scopus77950110113-
dc.identifier.isi000420049700001
dc.contributor.authorscopusid35767067000-
dc.contributor.authorscopusid35766296100-
dc.contributor.authorscopusid37861891800
dc.contributor.authorscopusid25929488600-
dc.description.lastpage30-
dc.description.firstpage17-
dc.relation.volume9-
dc.investigacionCiencias Sociales y Jurídicasen_US
dc.type2Artículoen_US
dc.contributor.daisngid7041419
dc.contributor.daisngid5306091
dc.contributor.daisngid4382562
dc.utils.revisionSíen_US
dc.contributor.wosstandardWOS:Sanchez, CB
dc.contributor.wosstandardWOS:Aleman, JP
dc.contributor.wosstandardWOS:Martin, DJS
dc.date.coverdateDiciembre 2009
dc.identifier.ulpgcSíes
dc.description.sellofecytSello FECYT
dc.description.esciESCI
dc.description.erihplusERIH PLUS
item.grantfulltextnone-
item.fulltextSin texto completo-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.deptGIR IUCES: Finanzas, Contabilidad y Gestión del Conocimiento-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.orcid0000-0002-1765-7637-
crisitem.author.orcid0000-0001-6680-5635-
crisitem.author.orcid0000-0002-3774-5554-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.fullNameBona Sánchez, Carolina-
crisitem.author.fullNamePérez Alemán, Jerónimo-
crisitem.author.fullNameSantana Martín, Domingo Javier-
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