Governança corporativa e qualidade das informações contábeis

• Autor(a) principal: Zatta, Fernando Nascimento
• Data de Publicação: 2022
• Outros Autores: Oliveira, Rodrigo Ribeiro de, Mattos, Aliomar Lino, Rocha, Alessandro Roberto, Gonçalves, Wellington, Freitas, Rodrigo Randow de
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Brazilian Journal of Production Engineering
• Texto Completo: https://periodicos.ufes.br/bjpe/article/view/38720
• topic: Governança corporativa; Empresa familiar; Qualidade da informação contábil; Corporate governance; Family business; Quality of accounting information; Gobierno corporativo; Empresa familiar; Calidad de la información contable

Purpose - The aim of this study is to highlight the influence of corporate governance on the quality of accounting information in family businesses, specially the main governance mechanisms that influence the properties of the quality of accounting information. Design/methodology / approach - Based on data from 333 research articles, we adopted the bibliometric method in order to map the literature and also to disseminate scientific knowledge. Finding - The results obtained, supported by the literature, indicate that corporate governance mechanisms positively influence the quality of accounting information in family businesses. Originality / value - The selective and relevant literature provided sources of information for the study authors to discuss the growing importance of family businesses and the role of corporate governance and the quality of accounting information worldwide. The study includes the main authors who contributed to the development of an important topic related to the complexity of the family business, which constitutes a challenge for researchers and practitioners, reinforcing the originality of the present study.