… disclosure practices of family firms. We find that, compared to nonfamily firms, family firms …
Whereas the former is consistent with family owners having a longer investment horizon, …

… , but make fewer disclosures about their corporate governance practices. Consistent with
family firms making better financial disclosures, we find that family firms have larger analyst …

… disclosure on tax avoidance in family firms, especially as many large listed firms in France are
controlled by families … term between family firms and voluntary disclosure index and obtain …

… firms’ practices and the information disclosed in this regard. In this sense, this paper aims to
determine whether family firms show less decoupling in the disclosures … the family presence …

… /nonfamily)Agency I and II problems Corporate disclosures Family firms have lower
principal-manager agency costs but higher principal-principal agency costs than nonfamily …

… hypotheses from the strategy and family business literatures. Our hypotheses are tested
on different aspects of family firm governance within a broad set of firms in the Fortune 1000. …

… To capture the differential effects on disclosure between family and non-family firms, we
also use, in the regression models, some interaction variables based on the control and …

… disclosure depend on the level of ownership concentration. I extend previous Anglo-Saxon
studies on family firms and disclosure … findings of disclosure practices by family firms, this …

… first approach, we define a family firm as one where a family … approach is to define a family
firm as one where a family has … common shares and at least a family member sits on the board …

… conflicts difficult to resolve, and distort firm decisions. Based on a sample of publicly traded
family firms in Hong Kong, we report that trust-controlled firms that are more susceptible to …