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Financial reporting quality and voluntary disclosures in private companies
| Content Provider | Semantic Scholar |
|---|---|
| Author | Abduljalil, Asma Carey, Paul F. Tanewski, George |
| Copyright Year | 2015 |
| Abstract | This paper examines whether family ownership of private companies influences financial reporting quality and voluntary disclosures. Results reveal that family ownership impacts positively on financial reporting quality and on the likelihood of lodging abbreviated financial reports. While family-owned private companies have fewer incentives to provide voluntary information as they incur higher proprietary information costs, results support the argument that financial reporting quality and voluntary disclosure have different economic roles. Findings also suggest that lower voluntary disclosures do not necessarily imply financial reporting quality will be adversely affected, which has implications for policy makers and accounting standards setters. JEL Classification: M41, M43, M44, M47, M49, G34 Keywords Financial reporting quality, abbreviatedfinancial reports, voluntary disclosure, family ownership, private companies. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://eprints.um.edu.my/14816/1/0001.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
