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Timely reporting and family ownership: the Portuguese case

Author

Listed:
  • Isabel Costa Lourenço
  • Manuel Castelo Branco
  • José Dias Curto

Abstract

Purpose - The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms. Design/methodology/approach - Regression analysis is used to analyse some factors which influence the timeliness of corporate financial reporting. Findings - Findings indicate that Portuguese listed family firms are more likely to promptly report their annual financial statements, when compared to non-family firms. Originality/value - Exploring a hitherto unexplored aspect of accounting quality in family firms, the timeliness of financial reporting.

Suggested Citation

  • Isabel Costa Lourenço & Manuel Castelo Branco & José Dias Curto, 2018. "Timely reporting and family ownership: the Portuguese case," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 26(1), pages 170-192, April.
    • Handle: RePEc:eme:medarp:medar-05-2016-0058
    DOI: 10.1108/MEDAR-05-2016-0058
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