TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRAS
The aim of this study was to analyze the timeliness of accounting information in Brazilian family businesses, and we chose a descriptive, documentary and quantitative research method for this purpose. The sample consisted of 124 companies, covering a period from 2010 to 2013. The results showed that...
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| Format: | Article |
| Language: | English |
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Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo
2016-09-01
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| Series: | RAE: Revista de Administração de Empresas |
| Subjects: | |
| Online Access: | http://rae.fgv.br/sites/rae.fgv.br/files/tempestividade_da_informacao_contabil_em_empresas_familiares_brasileiras_0.pdf |
| _version_ | 1797724134995656704 |
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| author | Alini da Silva aciana Rodrigues de Souza Roberto Carlos Klann |
| author_facet | Alini da Silva aciana Rodrigues de Souza Roberto Carlos Klann |
| author_sort | Alini da Silva |
| collection | DOAJ |
| description | The aim of this study was to analyze the timeliness of accounting information in Brazilian family businesses, and we chose a descriptive, documentary and quantitative research method for this purpose. The sample consisted of 124 companies, covering a period from 2010 to 2013. The results showed that earnings per share, overall company size and sales growth were significant variables in explaining returns on share price. In terms of timeliness, it was noted that accounting information was less timely in the case of family businesses when considering a long-term view of the return on share price (15 months). When a short-term view was considered (3 and 6 months), the accounting variables were not found to be significant, and it was not possible to confirm if family businesses had more or less timely information. The originality of this study lies in the fact that it investigates the effect of family management/control over the timeliness of financial reporting. This theme has not previously been investigated within the Brazilian scenario, and it addresses the quality of the accounting information of family businesses from a different perspective to that of other studies, which have opted to use accounting conservatism and earnings management. |
| first_indexed | 2024-03-12T10:13:02Z |
| format | Article |
| id | doaj.art-b07532c4ea6f4961bdbea5a58202e4fe |
| institution | Directory Open Access Journal |
| issn | 0034-7590 2178-938X |
| language | English |
| last_indexed | 2024-03-12T10:13:02Z |
| publishDate | 2016-09-01 |
| publisher | Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo |
| record_format | Article |
| series | RAE: Revista de Administração de Empresas |
| spelling | doaj.art-b07532c4ea6f4961bdbea5a58202e4fe2023-09-02T10:47:21ZengFundação Getulio Vargas, Escola de Administração de Empresas de São PauloRAE: Revista de Administração de Empresas0034-75902178-938X2016-09-01565489502TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRASAlini da Silva 0aciana Rodrigues de Souza1Roberto Carlos Klann 2Doutoranda em Ciências Contábeis e Administração pela Universidade Regional de Blumenau, Programa de Pós-Graduação em Ciências Contábeis – Blumenau – SC, BrasilDoutoranda em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos, Programa de Pós-Graduação em Ciências Contábeis – São Leopoldo – RS, BrasilProfessor da Universidade Regional de Blumenau, Programa de PósGraduação em Ciências Contábeis – Blumenau – SC, BrasillThe aim of this study was to analyze the timeliness of accounting information in Brazilian family businesses, and we chose a descriptive, documentary and quantitative research method for this purpose. The sample consisted of 124 companies, covering a period from 2010 to 2013. The results showed that earnings per share, overall company size and sales growth were significant variables in explaining returns on share price. In terms of timeliness, it was noted that accounting information was less timely in the case of family businesses when considering a long-term view of the return on share price (15 months). When a short-term view was considered (3 and 6 months), the accounting variables were not found to be significant, and it was not possible to confirm if family businesses had more or less timely information. The originality of this study lies in the fact that it investigates the effect of family management/control over the timeliness of financial reporting. This theme has not previously been investigated within the Brazilian scenario, and it addresses the quality of the accounting information of family businesses from a different perspective to that of other studies, which have opted to use accounting conservatism and earnings management.http://rae.fgv.br/sites/rae.fgv.br/files/tempestividade_da_informacao_contabil_em_empresas_familiares_brasileiras_0.pdfFamily ownedquality of accounting informationtimeliness of informationfamily controlfamily management |
| spellingShingle | Alini da Silva aciana Rodrigues de Souza Roberto Carlos Klann TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRAS RAE: Revista de Administração de Empresas Family owned quality of accounting information timeliness of information family control family management |
| title | TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRAS |
| title_full | TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRAS |
| title_fullStr | TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRAS |
| title_full_unstemmed | TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRAS |
| title_short | TEMPESTIVIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS FAMILIARES BRASILEIRAS |
| title_sort | tempestividade da informacao contabil em empresas familiares brasileiras |
| topic | Family owned quality of accounting information timeliness of information family control family management |
| url | http://rae.fgv.br/sites/rae.fgv.br/files/tempestividade_da_informacao_contabil_em_empresas_familiares_brasileiras_0.pdf |
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