Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan

Mahmoud Al-Akra and Patrick Hutchinson

Research in Accounting Regulation, 2013, vol. 25, issue 1, 101-107

Abstract: We examine the quality of accounting disclosures by family firms using mandatory and voluntary disclosures as proxies for the quality of disclosure. We find that family firms comply more fully with mandatory disclosure requirements than do non-family firms but they disclose significantly less voluntary information. We also document that the enhanced accounting regulation improves the strength of the association between family ownership and mandatory disclosure compliance. Another important finding is the greater disclosure, both mandatory and voluntary, for firms with high family ownership compared to firms with low family ownership.

Keywords: Family firms; Accounting regulation; Mandatory disclosure; Voluntary disclosure (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107

DOI: 10.1016/j.racreg.2012.11.003

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