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 …

The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross … of a reverse causation relationship between accounting conservatism and cross-listing decision in the United States (US … findings also support the new prediction that better governance leads to higher levels of accounting conservatism, implying a …