کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1004542 937875 2015 24 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Qualidade da informação contábil em empresas familiares: influência dos níveis diferenciados de governança da BM&FBovespa, tamanho e independência do conselho de administração
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Qualidade da informação contábil em empresas familiares: influência dos níveis diferenciados de governança da BM&FBovespa, tamanho e independência do conselho de administração
چکیده انگلیسی
The study aimed to analyze between families of different economic sectors of the BM&FBovespa Brazilian companies are those listed in different levels of governance, boards of smaller and independent directors had a better quality of accounting information. Quantitative research conducted with 96 family companies. To analyze the quality of information, we used four characteristics: (Bushman et al., 2004) persistence of the results and cash flow (Dechow e Schrand, 2004), conservatism (Ball e Shivakumar, 2005) and opportunity; relevance (Ohlson, 1995). In relation to corporate governance, it is concluded that the adoption of different levels of governance BM&FBovespa and greater independence of the board influence to greater persistence, conservatism, opportunism and relevance of accounting information occurs. However, it was not possible to conclude that the size of the board influences the quality of accounting information.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Contaduría y Administración - Volume 60, Issue 2, April–June 2015, Pages 423-446
نویسندگان
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