Sánchez-Ballesta, Juan Pedro; García-Meca, Emma - In: Corporate Governance: An International Review 15 (2007) 4, pp. 677-691
In this paper we use panel data methodology to examine the relationship between ownership structure, discretionary accruals and the informativeness of earnings for a sample of Spanish non-financial companies listed on the Madrid Stock Exchange during the period 1999-2002. We find a non-linear...