search query: @indexterm COMPANY OWNERSHIP / total: 496
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| Author: | Zhao, R. Millet-reyes, B. |
| Title: | Ownership structure and accounting information content: evidence from France |
| Journal: | Journal of international financial management & accounting
2007 : AUTUMN, VOL. 18:3, p. 223-246 |
| Index terms: | company ownership accounting information financial reporting France |
| Language: | eng |
| Abstract: | The article looks at the impact of the ownership on the financial reporting of French companies. The review concentrates on firms that are in family control or bank ownership. This article provides a perspective for the relation between the ownership characteristics and earnings quality, earnings components and capital structure. The hypotheses are tested through a pooled sample with 661 observations of medium-sized corporations between the years 1994 and 1998. The results show that the accounting information content varies due to different shareholders. |
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