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The influence of family ownership on the quality of accounting information

Cascino, Stefano and Pugliese, Amedeo and Mussolino, Donata and Sansone, Chiara (2010) The influence of family ownership on the quality of accounting information. Family Business Review, 23 (3). pp. 246-265. ISSN 0894-4865

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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 equity market characterized by high ownership concentration across all types 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 their nonfamily peers. Furthermore, the authors provide evidence that the determinants of accounting quality differ across family and nonfamily firms.

Item Type: Article
Official URL: http://fbr.sagepub.com/
Additional Information: © 2010 Family Firm Institute
Subjects: H Social Sciences > HQ The family. Marriage. Woman
T Technology > TX Home economics
Sets: Departments > Accounting
Identification Number: 10.1177/0894486510374302
Date Deposited: 21 Oct 2010 14:28
Last Modified: 04 May 2017 09:35
URI: http://eprints.lse.ac.uk/id/eprint/29220

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