|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
|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|
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