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Voluntary disclosure of individual supervisory board compensation in public family firms

Author

Listed:
  • Engel, Pascal J.
  • Hack, Andreas
  • Stanley, Laura J.
  • Kellermanns, Franz W.

Abstract

In family firms, the decision to voluntarily disclose individual supervisory board compensation induces confidence in the family firm's governance system, but may also compromise a family's efforts to keep exclusive control. Drawing on socioemotional wealth (SEW) research, we investigate family influence on a firm's voluntary disclosure decisions while distinguishing between different types of firms: non-family, true family (TFF), and lone founder firms (LFF). Our findings demonstrate the complex influence of two control-enhancing factors, family CEO and high ownership concentration, on disclosure decisions.

Suggested Citation

  • Engel, Pascal J. & Hack, Andreas & Stanley, Laura J. & Kellermanns, Franz W., 2019. "Voluntary disclosure of individual supervisory board compensation in public family firms," Journal of Business Research, Elsevier, vol. 101(C), pages 362-374.
    • Handle: RePEc:eee:jbrese:v:101:y:2019:i:c:p:362-374
    DOI: 10.1016/j.jbusres.2019.04.025
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    Citations

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    Cited by:

    1. Samer Khalil & Denise O’Shaughnessy & Ian Twardus, 2023. "SEC review of tax disclosures in family firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 138-154, June.
    2. Khandelwal, Chandni & Kumar, Satish & Madhavan, Vinodh & Pandey, Nitesh, 2020. "Do board characteristics impact corporate risk disclosures? The Indian experience," Journal of Business Research, Elsevier, vol. 121(C), pages 103-111.
    3. Qiao Wei & Jin-hui Luo & Xueli Huang, 2020. "Influence of Social Identity on Family Firms’ FDI Decisions: The Moderating Role of Internal Capital Markets," Management International Review, Springer, vol. 60(5), pages 651-693, October.
    4. Ho, Kung-Cheng & Yang, Lu & Luo, Sijia, 2022. "Information disclosure ratings and continuing overreaction: Evidence from the Chinese capital market," Journal of Business Research, Elsevier, vol. 140(C), pages 638-656.
    5. Aboud, Ahmed, 2023. "Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).

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