Please use this identifier to cite or link to this item:
Title: Anti-takeover provisions and informativeness of accounting earnings
Authors: Bona Sánchez, Carolina 
Pérez Alemán, Jerónimo 
Santana Martín, Domingo Javier 
UNESCO Clasification: 5303 Contabilidad económica
Keywords: Corporate Governance
Provisions Informativeness
Issue Date: 2008
Journal: Universia Business Review 
Abstract: The aim of this research is to examine the effect of anti-takeover provisions (ATP's) on the quality of accounting earnings, in a country where, as in most countries in the world, the salient agency problem is expropriation of minority shareholders by controlling owners. Through the development of an anti-takeover index that measures the level of defence contained in Spanish listed firms by-laws, the results reveal a negative incidence of ATP's on earnings quality.
ISSN: 2174-0933
Source: Universia Business Review[ISSN 2174-0933] (20), p. 12-27, (2008)
Appears in Collections:Artículos
Show full item record

Page view(s)

checked on Jul 24, 2021

Google ScholarTM



Export metadata

Items in accedaCRIS are protected by copyright, with all rights reserved, unless otherwise indicated.