استراتژی های گزارشگری: چه چیزی باعث می شود شرکت های خانوادگی در اطراف بوش شکست بخورند؟ پیشینه های مرتبط با خانواده از قابلیت اطمینان گزارش سالیانه

We investigate the heterogeneity of reporting strategies across family firms by focusing on the readability of annual reports. Adopting the socioemotional wealth perspective, we introduce three family-related antecedents of annual report readability to accounting and family business literature: family power, the overlap between family and firm name, and generational stage. Our findings, based on the textual analysis of 288 annual report readability increases at higher levels of family power, decreases at later generational stages, and when the firm carries the family name.