In this chapter, we offer a composite index approach to detect firms’ information quality. Our interest coincides with recent moves among scholars in analysing the quality and understandability of corporate disclosure practices. We test our measure of information quality using a sample of annual reports of Italian family listed firms. We find a positive association between non-family female executives and firms’ information transparency. These findings support the argument that non-family female executives are more likely to reduce agency problems with a net benefit for the information quality. Our study may help policy makers and managers in looking at how to make corporate disclosures easier and more meaningful.
CITATION STYLE
Ginesti, G., Drago, C., & Macchioni, R. (2018). A composite index approach to detecting reporting quality: The case of female executives in family firms. In Contributions to Management Science (pp. 177–190). Springer. https://doi.org/10.1007/978-3-319-59282-4_11
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