Financial reporting quality and voluntary disclosures in private companies

• Main Authors: Abdul-Jalil, A., Carey, P., Tanewski, G.
• Format: Conference or Workshop Item
• Language: English
• Published: 2015
• Subjects: Business; Accounting. Bookkeeping
• Online Access: http://eprints.um.edu.my/14816/1/0001.pdf; http://eprints.um.edu.my/14816/

This paper examines whether family ownership of private companies influences financial reporting quality and voluntary disclosures. Results reveal that family ownership impacts positively on financial reporting quality and on the likelihood of lodging abbreviated financial reports. While family-owne...