Timely reporting and family ownership: the Portuguese case

Isabel Costa Lourenço, Manuel Branco and José Dias Curto

Meditari Accountancy Research, 2018, vol. 26, issue 1, 170-192

Abstract: Purpose - 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.

Keywords: Portugal; Family firms; Financial reporting; Timeliness (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://www.emeraldinsight.com/10.1108/MEDAR-05-201 ... RePEc&WT.mc_id=RePEc (text/html)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:medapp:medar-05-2016-0058

Ordering information: This journal article can be ordered from
Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
http://emeraldgroupp ... ournals.htm?id=medar

Access Statistics for this article

Meditari Accountancy Research is currently edited by Charl de Villiers

More articles in Meditari Accountancy Research from Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().