Identificador persistente para citar o vincular este elemento: 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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