Timely reporting and family ownership: the Portuguese case
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
Citation
Lourenço, I.C., Branco, M.C. and Curto, J.D. (2018), "Timely reporting and family ownership: the Portuguese case", Meditari Accountancy Research, Vol. 26 No. 1, pp. 170-192. https://doi.org/10.1108/MEDAR-05-2016-0058
Publisher
:Emerald Publishing Limited
Copyright © 2018, Emerald Publishing Limited