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Quality of accounting information in family business: the influence of different levels of governance BM&FBovespa, size and independence of the board of directors

Author

Listed:
  • Dias de Moura Geovanne

    (Universidade Comunitária da Região de Chapecó)

  • Franz Leandro

    (Centro Universitário Barriga Verde)

  • Roberto da Cunha Paulo

    (Universidade do Estado de Santa Catarina)

Abstract

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.

Suggested Citation

  • Dias de Moura Geovanne & Franz Leandro & Roberto da Cunha Paulo, 2015. "Quality of accounting information in family business: the influence of different levels of governance BM&FBovespa, size and independence of the board of directors," Contaduría y Administración, Accounting and Management, vol. 60(2), pages 423-446, abril-jun.
    • Handle: RePEc:nax:conyad:v:60:y:2015:i:2:p:423-446
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