Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/76490
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
Ownership
Firm
Anti-Takeover
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.
URI: http://hdl.handle.net/10553/76490
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)

20
checked on Jul 24, 2021

Google ScholarTM

Check


Share



Export metadata



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