Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/55039
Title: Earnings credibility in politically connected family firms
Authors: Bona-Sánchez, Carolina 
Pérez-Alemán, Jerónimo 
Santana-Martín, Domingo Javier 
UNESCO Clasification: 531102 Gestión financiera
Keywords: Cash Flow Rights
Corporate Governance
Director Characteristics
Ownership Structure
Asian Crisis, et al
Issue Date: 2019
Publisher: 0890-8389
Journal: British Accounting Review 
Abstract: We investigate whether politically connected family firms provide the market with more or less credible earnings compared with unconnected family firms. Our results evidence that politically connected family firms show higher earnings informativeness than unconnected family firms. Our findings are consistent with the market perceiving that, in the presence of political ties, family firms are more likely to reduce information asymmetries by signalling their superior earnings quality.
URI: http://hdl.handle.net/10553/55039
ISSN: 0890-8389
DOI: 10.1016/j.bar.2018.12.003
Source: British Accounting Review [ISSN 0890-8389], v. 51 (3), p. 316-332, (Abril 2019)
Appears in Collections:Artículos
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