Do family firms provide more or less voluntary disclosure?
We examine the voluntary disclosure practices of family firms. We find that, compared to nonfamily firms, family firms provide fewer earnings forecasts and conference calls, but more earnings warnings. Whereas the former is consistent with family owners having a longer investment horizon, better mon...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2008
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/819 https://ink.library.smu.edu.sg/context/soa_research/article/1818/viewcontent/CHEN_et_al_2008_Journal_of_Accounting_Research__2_.pdf |
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| Institution: | Singapore Management University |
| Language: | English |