Family business: transparency in financial information from corporate governance practices (doi:10.57924/YBI7EK)

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Part 2: Study Description
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Document Description

Citation

Title:

Family business: transparency in financial information from corporate governance practices

Identification Number:

doi:10.57924/YBI7EK

Distributor:

Papyrus

Date of Distribution:

2025-12-01

Version:

1

Bibliographic Citation:

Reales Correa, Katherine, 2025, "Family business: transparency in financial information from corporate governance practices", https://doi.org/10.57924/YBI7EK, Papyrus, V1

Study Description

Citation

Title:

Family business: transparency in financial information from corporate governance practices

Identification Number:

doi:10.57924/YBI7EK

Authoring Entity:

Reales Correa, Katherine (Universidad de la Costa)

Distributor:

Papyrus

Access Authority:

Repositorio Papyrus

Depositor:

López, Sebastian

Date of Deposit:

2025-12-01

Holdings Information:

https://doi.org/10.57924/YBI7EK

Study Scope

Keywords:

Business and Management, Social Sciences, Corporate governance, Family business, Finance information, Transparency information model

Abstract:

The studies on family businesses hold significance due to the imperative to understand their historical and current influence on regional and national economies globally. This article aims to identify and characterize governance practices in such businesses and determine their impact on crafting and presenting transparent financial information—a strategy that ensures sustainability. The study defines transparency by weaving in intricate factors of family business and bases its evaluation on management theory contributions and professionalization elements. Such an approach serves as a foundation to bolster the prevailing consolidation trends in these entities. The research adopts a case study methodology combined with a descriptive lens, incorporating fundamental aspects of explanatory and correlational research. Employing Pearson's correlation coefficient helped establish causal relationships and discern the interplay between variables, facilitated by a questionnaire. Analysis unveils a pronounced and contemporary correlation between corporate governance variables and financial transparency.

Methodology and Processing

Sources Statement

Data Access

Other Study Description Materials

Related Publications

Citation

Title:

Lainet Nieto Ramos, Isamar Gutierrez, Aydaluz Villanueva Vásquez, Lauren Calderón, Katerine Reales Correa, Carlos González Beleño, Family business: transparency in financial information from corporate governance practices, Procedia Computer Science, Volume 231, 2024, Pages 484-489, ISSN 1877-0509, https://doi.org/10.1016/j.procs.2023.12.238.

Bibliographic Citation:

Lainet Nieto Ramos, Isamar Gutierrez, Aydaluz Villanueva Vásquez, Lauren Calderón, Katerine Reales Correa, Carlos González Beleño, Family business: transparency in financial information from corporate governance practices, Procedia Computer Science, Volume 231, 2024, Pages 484-489, ISSN 1877-0509, https://doi.org/10.1016/j.procs.2023.12.238.

Other Study-Related Materials

Label:

Family business transparency in financial information from corporate governance practices.pdf

Notes:

application/pdf