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EnglishWe investigate the heterogeneity of reporting strategies across family firms by focusing on the readability of annual reports. Adopting the socioemotional wealth perspective, we introduce three family-related antecedents of annual report readability to accounting and family business literature: family power, the overlap between family and firm name, and generational stage. Our findings, based on the textual analysis of 288 annual report readability increases at higher levels of family power, decreases at later generational stages, and when the firm carries the family name
| Autori: | Drago, Carlo; Ginesti, Gianluca; Pongelli, Claudia; Sciascia, Salvatore |
| Data di pubblicazione: | 2017 |
| Titolo: | Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability |
| Rivista: | |
| Editore: | Elsevier |
| Numero di pagine: | 9 |
| Revisione (peer review): | esperti anonimi |
| IF: | con ISI Impact Factor |
| Rilevanza: | internazionale |
| Lingua: | English |
| Digital Object Identifier (DOI): | http://dx.doi.org/10.1016/j.jfbs.2017.11.006 |
| Settore Scientifico Disciplinare: | Settore SECS-P/07 - Economia Aziendale Settore SECS-P/08 - Economia e Gestione delle Imprese |
| Abstract: | We investigate the heterogeneity of reporting strategies across family firms by focusing on the readability of annual reports. Adopting the socioemotional wealth perspective, we introduce three family-related antecedents of annual report readability to accounting and family business literature: family power, the overlap between family and firm name, and generational stage. Our findings, based on the textual analysis of 288 annual report readability increases at higher levels of family power, decreases at later generational stages, and when the firm carries the family name |
| Numero degli autori: | 4 |
| Supporto: | Online |
| Appare nelle tipologie: | 1.01 Articolo in rivista |
File in questo prodotto:
| File | Descrizione | Tipologia | Licenza | |
|---|---|---|---|---|
| JFBS reporting.pdf | N/A | Administrator |
http://hdl.handle.net/10808/23627
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