.... Hence, we add to the literature by providing evidence that family board members are associated with the use of a more positive disclosure tone. Third, we expand the literature on the association between ownership structure and narrative disclosure tone. Hadro et al. (2017) highlight two...

...Fabio La Rosa; Francesca Bernini; Roberto Verona Purpose Based on the institutionalized agency theory, this paper aims to analyses the role of earnings management (EM) in mediating the relationship between ownership structure (OS) and the cost of equity capital (COE). Design/methodology...