We examine the association between family firms, free cash flow and the long-term performance following share repurchase announcements. We find that family firms have better performance than non-family firms. We also find that free cash flow is positively associated with performance, and the...

In the wake of the 2008 financial crisis, bank behavior and banking supervision have been criticized, prompting a series of regulations, such as the Dodd–Frank Act and Basel III reforms. This study focuses on the periods before and after the 2008 financial crisis and examines whether the...

Aiming to provide a confidence interval of the point estimate of reported accounting performance measures, uncertainty analysis disclosure is usually considered to contain valuable information (IASB, 2010; CFO Forum, 2009), However, little empirical evidence has been documented. As the first to...