Prior research shows that family firms have better earnings quality than non-family firms in common-law countries and highly developed markets. In contrast, we do not find a significant difference in the financial reporting quality between family and non-family firms in the context of a...

This paper uses conference call as a disclosure metric to examine whether family firms are more likely to provide additional voluntary disclosure compared with nonfamily firms. Using Taiwan data, we also examine how family firms' disclosure is affected by the conflict between large shareholders...