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http://hdl.handle.net/10553/76490
| Título: | Anti-takeover provisions and informativeness of accounting earnings | Autores/as: | Bona Sánchez, Carolina Pérez Alemán, Jerónimo Santana Martín, Domingo Javier |
Clasificación UNESCO: | 5303 Contabilidad económica | Palabras clave: | Corporate Governance Ownership Firm Anti-Takeover Provisions Informativeness |
Fecha de publicación: | 2008 | Publicación seriada: | Universia Business Review | Resumen: | 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 | Fuente: | Universia Business Review[ISSN 2174-0933] (20), p. 12-27, (2008) |
| Colección: | Artículos |
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