Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability

Drago, Carlo; Ginesti, Gianluca; Pongelli, Claudia; Sciascia, Salvatore

doi:10.1016/j.jfbs.2017.11.006

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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

Autori:	Drago, Carlo Ginesti, Gianluca Pongelli, Claudia SCIASCIA, SALVATORE mostra contributor esterni nascondi contributor esterni
Titolo:	Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability
Tipo:	journal article - articolo
Lingua:	eng
Data di pubblicazione:	2017
Numero di pagine:	9
Nome editore:	Elsevier
Abstract:	We investigate the heterogeneity of reporting strategies across family firms by focusing on the r...eadability 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
Citazione:	Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability, 2017.
Appare nelle tipologie:	1.01 Articolo in rivista

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Utilizza questo identificativo per citare o creare un link a questo documento:
http://hdl.handle.net/10808/23627

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