, for a period of eight years, and we investigated the impact of legal origins on financial statements’ value relevance. The … demonstrate greater value relevance in financial statements compared to civil law countries. Specifically, our results show that …

identify how firm size could affect value relevance. Design/methodology/approach - Through panel data testing, we collected all … increasing value relevance, especially in family companies compared with non-family companies. The results of the study also … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …