This paper explores the quality of accounting information in listed family firms. We exploit the features of the … family ownership from other major block-holders on the quality of accounting information. Our findings document that family … the determinants of accounting quality differ across family and non-family firms …

Accounting information is used for both internal and external purposes. The internal information is mainly directed at … of accounting information. More specifically, the semantic aspects of information are glaringly absent. That is, its … of the control measures that should be taken to satisfy the quality demands of the end users of accounting information …

find that an interim accounting report can discipline management's investment behavior and its effectiveness increases with … accounting quality. As a consequence, when accounting quality increases, the investment itself becomes a sufficiently credible … role by Gigler and Hemmer (1998) in that the value of accounting is off equilibrium. Specifically, it is the threat that …

We examine how shocks to perceived accounting quality lead to market prices that reflect an increased weight on prior … trading signals are more informative when investors are likely to believe that the precision of accounting information is … consistent with investors reweighting prior insider selling disclosures when perceived accounting quality exogenously declines …