Timely reporting and family ownership: the Portuguese case

Author(s):

Isabel Costa Lourenço , (Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Lisboa, Portugal)

Manuel Castelo Branco , (Faculty of Economics, CEF.UP and OBEGEF, University of Porto, Porto, Portugal)

José Dias Curto , (Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Lisboa, Portugal)

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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

Type:

Research Paper

Publisher:

Emerald Publishing Limited

Copyright:

© Emerald Publishing Limited 2018
Published by Emerald Publishing Limited
Licensed re-use rights only

Citation:

Isabel Costa Lourenço, Manuel Castelo Branco, José Dias Curto, (2018) "Timely reporting and family ownership: the Portuguese case", Meditari Accountancy Research, Vol. 26 Issue: 1, pp.170-192, https://doi.org/10.1108/MEDAR-05-2016-0058

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