The influence of family ownership on the quality of accounting information
Cascino, Stefano, Pugliese, Amedeo, Mussolino, Donata, & Sansone, Chiara (2010) The influence of family ownership on the quality of accounting information. Family Business Review, 20(3), pp. 1-20.
This article explores the quality of accounting information in listed family firms. The authors exploit the features of the Italian equitymarket characterizd by high ownership concentration across all tpes of firms to disentangle the effects of family ownership from other major block holders on the quality of accounting information. The findings document that family firms convey financial information of higher quality compared to the nonfamily peers. Furthermore the authors provide evidence that the determinants of accounting quality differ across family and nonfamily firms.
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|Item Type:||Journal Article|
|Keywords:||Family firms, Financial reporting, Earnings attributes, Accounting quality|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > International Accounting (150104)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Deposited On:||29 Nov 2010 03:05|
|Last Modified:||29 Feb 2012 14:24|
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