{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,2]],"date-time":"2025-10-02T05:49:14Z","timestamp":1759384154196,"version":"3.41.2"},"reference-count":58,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2018,4,9]],"date-time":"2018-04-09T00:00:00Z","timestamp":1523232000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["MEDAR"],"published-print":{"date-parts":[[2018,4,9]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>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.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>Regression analysis is used to analyse some factors which influence the timeliness of corporate financial reporting.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>Findings indicate that Portuguese listed family firms are more likely to promptly report their annual financial statements, when compared to non-family firms.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>Exploring a hitherto unexplored aspect of accounting quality in family firms, the timeliness of financial reporting.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/medar-05-2016-0058","type":"journal-article","created":{"date-parts":[[2018,2,23]],"date-time":"2018-02-23T07:10:39Z","timestamp":1519369839000},"page":"170-192","source":"Crossref","is-referenced-by-count":7,"title":["Timely reporting and family ownership: the Portuguese case"],"prefix":"10.1108","volume":"26","author":[{"given":"Isabel Costa","family":"Louren\u00e7o","sequence":"first","affiliation":[]},{"given":"Manuel Castelo","family":"Branco","sequence":"additional","affiliation":[]},{"given":"Jos\u00e9 Dias","family":"Curto","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"issue":"3","key":"key2020092913384939100_ref001","doi-asserted-by":"crossref","first-page":"431","DOI":"10.1080\/09638180.2014.895620","article-title":"Real earnings management and accrual-based earnings management in family firms","volume":"23","year":"2014","journal-title":"European Accounting Review"},{"issue":"1\/2","key":"key2020092913384939100_ref002","first-page":"238","article-title":"Corporate disclosures by family firms","volume":"44","year":"2007","journal-title":"Journal of Accounting and Economics"},{"issue":"3","key":"key2020092913384939100_ref003","doi-asserted-by":"crossref","first-page":"1301","DOI":"10.1111\/1540-6261.00567","article-title":"Founding family ownership and firm performance: evidence from the S&P 500","volume":"58","year":"2003","journal-title":"Journal of Finance"},{"issue":"2","key":"key2020092913384939100_ref004","doi-asserted-by":"crossref","first-page":"263","DOI":"10.1016\/S0304-405X(03)00067-9","article-title":"Founding family ownership and the agency cost of debt","volume":"68","year":"2003","journal-title":"Journal of Financial Economics"},{"issue":"4","key":"key2020092913384939100_ref03a","doi-asserted-by":"crossref","first-page":"431","DOI":"10.1016\/j.jcorpfin.2008.05.003","article-title":"Large shareholders and firm performance \u2013 An empirical examination of founding-family ownership","volume":"14","year":"2008","journal-title":"Journal of Corporate Finance"},{"issue":"3","key":"key2020092913384939100_ref005","first-page":"53","article-title":"Determinants of corporate financial reporting lag: the French empirical evidence","volume":"1","year":"2009","journal-title":"Journal of Accounting and Taxation"},{"issue":"2","key":"key2020092913384939100_ref012a","doi-asserted-by":"crossref","first-page":"107","DOI":"10.1111\/j.1467-8683.2006.00491.x","article-title":"Factors influencing voluntary corporate disclosure by Kenyan companies","volume":"14","year":"2006","journal-title":"Corporate Governance: An International Review"},{"issue":"5","key":"key2020092913384939100_ref006","doi-asserted-by":"crossref","first-page":"1579","DOI":"10.2308\/accr-50758","article-title":"Non-diversifiable volatility risk and risk premiums at earnings announcements","volume":"89","year":"2014","journal-title":"The Accounting Review"},{"issue":"4","key":"key2020092913384939100_ref007","doi-asserted-by":"crossref","first-page":"395","DOI":"10.1177\/0148558X9200700401","article-title":"Determinants of the timing of quarterly earnings announcement","volume":"7","year":"1992","journal-title":"Journal of Accounting, Auditing and Finance"},{"issue":"2\/3","key":"key2020092913384939100_ref07a","first-page":"86","article-title":"Voluntary social disclosures by large UK companies","volume":"13","year":"2004","journal-title":"Business Ethics: A European Review"},{"issue":"1","key":"key2020092913384939100_ref008","doi-asserted-by":"crossref","first-page":"96","DOI":"10.1111\/j.1467-629X.2010.00385.x","article-title":"Corporate governance, accounting and finance: a review","volume":"51","year":"2011","journal-title":"Accounting & Finance"},{"issue":"3","key":"key2020092913384939100_ref009","doi-asserted-by":"crossref","first-page":"246","DOI":"10.1177\/0894486510374302","article-title":"The influence of family ownership on the quality of accounting information","volume":"23","year":"2010","journal-title":"Family Business Review"},{"issue":"1","key":"key2020092913384939100_ref033a","doi-asserted-by":"crossref","first-page":"21","DOI":"10.2307\/2490700","article-title":"Timeliness of reporting and stock price reaction to earnings announcements","volume":"22","year":"1984","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"key2020092913384939100_ref010","doi-asserted-by":"crossref","first-page":"499","DOI":"10.1111\/j.1475-679X.2008.00288.x","article-title":"Do family firms provide more or less voluntary disclosure?","volume":"46","year":"2008","journal-title":"Journal of Accounting Research"},{"issue":"2\/3","key":"key2020092913384939100_ref011","first-page":"153","article-title":"Earnings announcement Premia and the limits to arbitrage","volume":"43","year":"2007","journal-title":"Journal of Accounting and Economics"},{"issue":"5","key":"key2020092913384939100_ref012","doi-asserted-by":"crossref","first-page":"849","DOI":"10.1016\/j.irfa.2007.07.002","article-title":"The timeliness of accounting disclosures in international security markets","volume":"17","year":"2008","journal-title":"International Review of Financial Analysis"},{"issue":"3","key":"key2020092913384939100_ref013","first-page":"231","article-title":"Corporate governance in family businesses from Latin America, Spain and Portugal. a review of the literature","volume":"29","year":"2016","journal-title":"Academia"},{"issue":"1","key":"key2020092913384939100_ref014","doi-asserted-by":"crossref","first-page":"48","DOI":"10.1111\/j.1467-6281.1980.tb00085.x","article-title":"The association between selected corporate attributes and timeliness in corporate reporting: further analysis","volume":"16","year":"1980","journal-title":"Abacus"},{"issue":"3","key":"key2020092913384939100_ref015","first-page":"204","article-title":"The timeliness of the Australian annual report","volume":"13","year":"1975","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"key2020092913384939100_ref016","doi-asserted-by":"crossref","first-page":"65","DOI":"10.1080\/10291954.2014.11463127","article-title":"Timeliness of financial reporting in Nigeria","volume":"28","year":"2014","journal-title":"South African Journal of Accounting Research"},{"key":"key2020092913384939100_ref020a","first-page":"171","article-title":"A stakeholder theory of the modern corporation","volume-title":"Perspectives in Business Ethics","year":"1998"},{"issue":"1","key":"key2020092913384939100_ref017","doi-asserted-by":"crossref","first-page":"95","DOI":"10.1016\/j.jacceco.2015.03.002","article-title":"Assessing financial reporting quality of family firms: the auditors\u2019 perspective","volume":"60","year":"2015","journal-title":"Journal of Accounting and Economics"},{"issue":"3","key":"key2020092913384939100_ref018","first-page":"486","article-title":"The timeliness of annual earnings announcement: some empirical evidence","volume":"57","year":"1982","journal-title":"The Accounting Review"},{"issue":"2","key":"key2020092913384939100_ref019","doi-asserted-by":"crossref","first-page":"108","DOI":"10.1111\/1467-646X.00058","article-title":"Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: the case of China","volume":"11","year":"2000","journal-title":"Journal of International Financial Management and Accounting"},{"issue":"2","key":"key2020092913384939100_ref020","doi-asserted-by":"crossref","first-page":"131","DOI":"10.1111\/j.1467-6486.1992.tb00657.x","article-title":"Stakeholder-agency theory","volume":"29","year":"1992","journal-title":"Journal of Management Studies"},{"edition":"2nd ed.","volume-title":"Methods and Applications of Linear Models, Regression and the Analysis of Variance","year":"1983","key":"key2020092913384939100_ref021"},{"issue":"1","key":"key2020092913384939100_ref022","doi-asserted-by":"crossref","first-page":"27","DOI":"10.1016\/j.intaccaudtax.2007.01.003","article-title":"Impact of family dominance on monitoring of earnings management by audit committees: evidence from Hong Kong","volume":"16","year":"2007","journal-title":"Journal of International Accounting, Auditing and Taxation"},{"issue":"4","key":"key2020092913384939100_ref023","doi-asserted-by":"crossref","first-page":"305","DOI":"10.1016\/0304-405X(76)90026-X","article-title":"Theory of the firm: managerial behavior, agency costs and ownership structure","volume":"3","year":"1976","journal-title":"Journal of Financial Economics"},{"issue":"2","key":"key2020092913384939100_ref024","doi-asserted-by":"crossref","first-page":"113","DOI":"10.1080\/17446540701720592","article-title":"Does founding family control affect earnings management?","volume":"16","year":"2009","journal-title":"Applied Economics Letters"},{"issue":"1","key":"key2020092913384939100_ref025","doi-asserted-by":"crossref","first-page":"117","DOI":"10.1111\/j.1468-5957.1986.tb01177.x","article-title":"Reporting timeliness in the presence of subject to audit qualifications","volume":"13","year":"1986","journal-title":"Journal of Business Finance & Accounting"},{"issue":"2","key":"key2020092913384939100_ref026","doi-asserted-by":"crossref","first-page":"471","DOI":"10.1111\/0022-1082.00115","article-title":"Corporate ownership around the world","volume":"54","year":"1999","journal-title":"The Journal of Finance"},{"issue":"6","key":"key2020092913384939100_ref027","doi-asserted-by":"crossref","first-page":"1113","DOI":"10.1086\/250042","article-title":"Law and finance","volume":"106","year":"1998","journal-title":"Journal of Political Economy"},{"issue":"1","key":"key2020092913384939100_ref028","doi-asserted-by":"crossref","first-page":"28","DOI":"10.1111\/j.1467-646X.2008.01015.x","article-title":"A comparison of reporting lags of multinational and domestic firms","volume":"19","year":"2008","journal-title":"Journal of International Financial Management & Accounting"},{"issue":"3","key":"key2020092913384939100_ref012b","doi-asserted-by":"crossref","first-page":"505","DOI":"10.1016\/S0304-405X(03)00121-1","article-title":"Earnings management and investor protection: an international comparison","volume":"69","year":"2003","journal-title":"Journal of Financial Economics"},{"issue":"1","key":"key2020092913384939100_ref029","doi-asserted-by":"crossref","first-page":"43","DOI":"10.1080\/00014788.2004.9729950","article-title":"Timeliness of financial reporting: applicability of disclosure theories in and emerging capital market","volume":"34","year":"2004","journal-title":"Accounting and Business Research"},{"issue":"6","key":"key2020092913384939100_ref030","doi-asserted-by":"crossref","first-page":"1130","DOI":"10.1111\/j.1467-8683.2007.00636.x","article-title":"Ownership structure, sharing of control and legal framework: international evidence","volume":"15","year":"2007","journal-title":"Corporate Governance: An International Review"},{"issue":"1","key":"key2020092913384939100_ref031","doi-asserted-by":"crossref","first-page":"73","DOI":"10.1111\/j.1741-6248.2006.00063.x","article-title":"Family governance and firm performance: agency, stewardship and capabilities","volume":"19","year":"2006","journal-title":"Family Business Review"},{"issue":"3","key":"key2020092913384939100_ref032","doi-asserted-by":"crossref","first-page":"241","DOI":"10.1080\/00014788.2000.9728939","article-title":"Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe stock exchange","volume":"30","year":"2000","journal-title":"Accounting and Business Research"},{"issue":"2","key":"key2020092913384939100_ref033","doi-asserted-by":"crossref","first-page":"273","DOI":"10.1080\/09638180500252078","article-title":"Timeliness of corporate annual financial reporting in Greece","volume":"15","year":"2006","journal-title":"European Accounting Review"},{"issue":"1","key":"key2020092913384939100_ref034","doi-asserted-by":"crossref","first-page":"85","DOI":"10.1108\/RAF-06-2014-0065","article-title":"Earnings management in family firms: current state of knowledge and opportunities for future research","volume":"15","year":"2016","journal-title":"Review of Accounting and Finance"},{"issue":"3","key":"key2020092913384939100_ref035","doi-asserted-by":"crossref","first-page":"361","DOI":"10.1080\/09638180.2014.895621","article-title":"Accounting research in family firms: theoretical and empirical challenges","volume":"23","year":"2014","journal-title":"European Accounting Review"},{"issue":"6","key":"key2020092913384939100_ref036","doi-asserted-by":"crossref","first-page":"529","DOI":"10.1111\/j.1467-8683.2011.00856.x","article-title":"Income smoothing in family-controlled companies: evidence from Italian listed companies","volume":"19","year":"2011","journal-title":"Corporate Governance: An International Review"},{"issue":"1","key":"key2020092913384939100_ref037","doi-asserted-by":"crossref","first-page":"71","DOI":"10.1111\/j.1741-6248.2007.00112.x","article-title":"Earnings management in family firms: evidence from R&D cost capitalization in Italy","volume":"21","year":"2008","journal-title":"Family Business Review"},{"issue":"3","key":"key2020092913384939100_ref038","doi-asserted-by":"crossref","first-page":"160","DOI":"10.1111\/j.1467-8683.2008.00678.x","article-title":"Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility","volume":"16","year":"2008","journal-title":"Corporate Governance: An International Review"},{"issue":"3","key":"key2020092913384939100_ref039","doi-asserted-by":"crossref","first-page":"193","DOI":"10.1177\/0894486510375069","article-title":"Research on accounting in family firms: past accomplishments and future challenges","volume":"23","year":"2010","journal-title":"Family Business Review"},{"issue":"3","key":"key2020092913384939100_ref040","doi-asserted-by":"crossref","first-page":"461","DOI":"10.1086\/261385","article-title":"Large shareholders and corporate control","volume":"94","year":"1986","journal-title":"Journal of Political Economy"},{"issue":"2","key":"key2020092913384939100_ref041","doi-asserted-by":"crossref","first-page":"737","DOI":"10.1111\/j.1540-6261.1997.tb04820.x","article-title":"A survey of corporate governance","volume":"52","year":"1997","journal-title":"The Journal of Finance"},{"issue":"2","key":"key2020092913384939100_ref042","doi-asserted-by":"crossref","first-page":"215","DOI":"10.1016\/S0020-7063(02)00152-8","article-title":"Timeliness of corporate and audit reports: some empirical evidence in the French context","volume":"37","year":"2002","journal-title":"The International Journal of Accounting"},{"issue":"3","key":"key2020092913384939100_ref043","doi-asserted-by":"crossref","first-page":"280","DOI":"10.1177\/0894486510374457","article-title":"Socioemotional wealth and earnings management in private family firms","volume":"23","year":"2010","journal-title":"Family Business Review"},{"key":"key2020092913384939100_ref044","doi-asserted-by":"crossref","first-page":"231","DOI":"10.1016\/S0882-6110(07)23009-3","article-title":"Financial reporting practices of family firms","volume":"23","year":"2007","journal-title":"Advances in Accounting"},{"issue":"2","key":"key2020092913384939100_ref045","doi-asserted-by":"crossref","first-page":"190","DOI":"10.1111\/auar.12096","article-title":"Earnings management in public family firms under economic adversity","volume":"26","year":"2016","journal-title":"Australian Accounting Review"},{"issue":"3","key":"key2020092913384939100_ref046","doi-asserted-by":"crossref","first-page":"619","DOI":"10.1111\/j.1475-679X.2006.00213.x","article-title":"Founding family ownership and earnings quality","volume":"44","year":"2006","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"key2020092913384939100_ref047","doi-asserted-by":"crossref","first-page":"241","DOI":"10.1080\/14765280600995538","article-title":"Timeliness of annual reports of Chinese listed companies","volume":"4","year":"2006","journal-title":"Journal of Chinese Economic and Business Studies"},{"issue":"4","key":"key2020092913384939100_ref048","first-page":"pp. 563","article-title":"Audit qualification and the timeliness of corporate annual reports","volume":"55","year":"1980","journal-title":"The Accounting Review"},{"issue":"3","key":"key2020092913384939100_ref049","doi-asserted-by":"crossref","first-page":"203","DOI":"10.1177\/08944865080210030103","article-title":"A stakeholder perspective to family firm performance","volume":"21","year":"2008","journal-title":"Family Business Review"},{"issue":"3","key":"key2020092913384939100_ref050","doi-asserted-by":"crossref","first-page":"255","DOI":"10.1016\/0165-4101(95)00404-1","article-title":"Stakeholders\u2019 implicit claims and accounting method choice","volume":"20","year":"1995","journal-title":"Journal of Accounting and Economics"},{"issue":"1","key":"key2020092913384939100_ref051","doi-asserted-by":"crossref","first-page":"26","DOI":"10.1016\/j.jfbs.2011.01.003","article-title":"The determinants of family firms\u2019 subcontracting: a transaction cost perspective","volume":"2","year":"2011","journal-title":"Journal of Family Business Strategy"},{"issue":"2","key":"key2020092913384939100_ref052","first-page":"287","article-title":"Timeliness of financial reporting and financial distress","volume":"59","year":"1984","journal-title":"The Accounting Review"}],"container-title":["Meditari Accountancy Research"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/MEDAR-05-2016-0058\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/MEDAR-05-2016-0058\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T21:55:58Z","timestamp":1753394158000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/medar\/article\/26\/1\/170-192\/451770"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2018,4,9]]},"references-count":58,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2018,4,9]]}},"alternative-id":["10.1108\/MEDAR-05-2016-0058"],"URL":"https:\/\/doi.org\/10.1108\/medar-05-2016-0058","relation":{},"ISSN":["2049-372X"],"issn-type":[{"type":"print","value":"2049-372X"}],"subject":[],"published":{"date-parts":[[2018,4,9]]}}}