substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical … the legal environment is far from perfect, the complementary relationship between reputation and accounting information is … evidence of the substitutional and complementary relationships between reputation and accounting separately. …

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 …

We examine the impact of family control on the likelihood of accounting misstatements and market reactions to … misstatements, consistent with the notion that controlling families have greater reputation concerns than nonfamily blockholders …-controlled firms than in nonfamily-controlled firms, which in turn affects market reactions to accounting restatements …

This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data … horizon, and reputation concerns. Given the distinguishing features of family ownership and control, family firms face unique …

We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterized by …

. We examine whether the effect of full IFRS adoption on accounting quality and market liquidity is significantly mitigated … by family control by comparing accounting quality metrics and market liquidity metrics between family-controlled and non … accounting quality and market liquidity generally improve after full IFRS adoption. However, when we take into consideration of …