Family firm disclosure and accounting regulation reform in the Middle East : the case of Jordan

Mahmoud Al-Akra, Patrick Hutchinson

Research output: Contribution to journalArticlepeer-review

29 Citations (Scopus)

Abstract

We examine the quality of accounting disclosures by family firms using mandatory and voluntary disclosures as proxies for the quality of disclosure. We find that family firms comply more fully with mandatory disclosure requirements than do non-family firms but they disclose significantly less voluntary information. We also document that the enhanced accounting regulation improves the strength of the association between family ownership and mandatory disclosure compliance. Another important finding is the greater disclosure, both mandatory and voluntary, for firms with high family ownership compared to firms with low family ownership.
Original languageEnglish
Pages (from-to)101-107
Number of pages7
JournalResearch in Accounting Regulation
Volume25
Issue number1
DOIs
Publication statusPublished - 2013

Keywords

  • accounting
  • disclosures
  • regulations

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