Purpose The purpose of this paper is to investigate the relationship between family ownership and the performance of Brazilian companies listed on BM&FBovespa. It also provides a comparison with the results of Shyu’s (2011) survey conducted in Taiwanese companies. Design/methodology/approach A...

The objective of the article is to analyze the impact of the differences between Brazilian and American accounting standards in performance indicators of Brazilian companies that participate in corporate governance. The research is characterized as descriptive, with a quantitative approach using...

Purpose – The paper seeks to analyze the impact of differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic‐financial indicators of English companies. Design/methodology/approach –...

Purpose – The purpose of this study is to identify which of Lindblom's strategies of organizational legitimacy predominate in environmental and social disclosures in administration reports of publicly traded family companies under Brazilian shareholder control during the period 1997‐2006....