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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
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