Timely reporting and family ownership: the Portuguese case
2018; Emerald Publishing Limited; Volume: 26; Issue: 1 Linguagem: Inglês
10.1108/medar-05-2016-0058
ISSN2049-3738
AutoresIsabel Lourenço, Manuel Castelo Branco, José Dias Curto,
Tópico(s)Corporate Taxation and Avoidance
ResumoPurpose The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms. Design/methodology/approach Regression analysis is used to analyse some factors which influence the timeliness of corporate financial reporting. Findings Findings indicate that Portuguese listed family firms are more likely to promptly report their annual financial statements, when compared to non-family firms. Originality/value Exploring a hitherto unexplored aspect of accounting quality in family firms, the timeliness of financial reporting.
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