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The influence of family ownership on the quality of accounting information

Cascino, Stefano, Pugliese, Amedeo, 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
Library of Congress subject classification: H Social Sciences > HQ The family. Marriage. Woman
T Technology > TX Home economics
Sets: Departments > Accounting
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Identification Number: UT ISI:000280883700004
Date Deposited: 21 Oct 2010 14:28
URL: http://eprints.lse.ac.uk/29220/

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