A behavioral view of family firm disclosures

• Main Authors: YOSHIKAWA, Toru, DIELEMAN, Marleen, GENG, Xuesong
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2016
• 主題: behavioral theory; disclosures; family firms; Business; Entrepreneurial and Small Business Operations
• 在線閱讀: https://ink.library.smu.edu.sg/lkcsb_research/5064; https://doi.org/10.5465/AMBPP.2016.11795abstract
• 機構: Singapore Management University

We investigate sources of heterogeneity in governance disclosures among publicly listed family firms. Disclosures are a strategic issue as families generally prefer discretion in decision-making. Drawing from the behavioral theory of the firm we theorize that family firms’ disclosures vary depending...