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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.

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Abstract

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.

Impact and interest:

18 citations in Scopus
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11 citations in Web of Science®

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ID Code: 38913
Item Type: Journal Article
Keywords: Family firms, Financial reporting, Earnings attributes, Accounting quality
DOI: 10.1177/0894486510374302
ISSN: 0894-4865
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 13:05
Last Modified: 01 Mar 2012 00:24

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