IDEAS home Printed from https://ideas.repec.org/a/eee/jbrese/v101y2019icp362-374.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0148296319302759
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jbusres.2019.04.025?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.
    3. 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).
    4. 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.
    5. 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jbrese:v:101:y:2019:i:c:p:362-374. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/jbusres .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.