Purpose The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms. Design/methodology/approach Regression analysis is used to analyse some...

Purpose – This paper aims to synthesize the extant research on earnings management in family firms. Design/methodology/approach – The paper reviews the current state of knowledge about earnings management in family firms, identifying the main theoretical frameworks used in the empirical...

Purpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...