Sánchez, Carolina Bona; Alemán, Jerónimo Pérez; … - In: Cuadernos de Gestión 09 (2009) 02, pp. 17-30
This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of...