“Keep it in the family”: the impact of national institutions and family business groups on firm-level disclosure in the Caribbean tax havens
“Keep it in the family”: the impact of national institutions and family business groups on firm-level disclosure in the Caribbean tax havens
Using a unique, hand-collected sample of 169 firms in the Caribbean region, this paper explores an interrelationship between family control, institutional factors and firm-level transparency in off-shore financial centres and tax havens. Our analysis shows that family control is positively associated with the degree of information disclosure in these generally secretive jurisdictions. This relationship is moderated by the contingency factors associated with formal and informal institutions on various level, such as the firm’s belonging to a financial services industry and the quality of formal institutions in a specific jurisdiction.
Hearn, Bruce
45dccea3-9631-4e5e-914c-385896674dc2
20 October 2023
Hearn, Bruce
45dccea3-9631-4e5e-914c-385896674dc2
Hearn, Bruce
(2023)
“Keep it in the family”: the impact of national institutions and family business groups on firm-level disclosure in the Caribbean tax havens.
International Corporate Governance Society annual conference 2023: ICGS 2023, IE University, Madrid, Spain, Madrid, Spain.
20 - 22 Oct 2023.
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Conference or Workshop Item
(Paper)
Abstract
Using a unique, hand-collected sample of 169 firms in the Caribbean region, this paper explores an interrelationship between family control, institutional factors and firm-level transparency in off-shore financial centres and tax havens. Our analysis shows that family control is positively associated with the degree of information disclosure in these generally secretive jurisdictions. This relationship is moderated by the contingency factors associated with formal and informal institutions on various level, such as the firm’s belonging to a financial services industry and the quality of formal institutions in a specific jurisdiction.
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Published date: 20 October 2023
Venue - Dates:
International Corporate Governance Society annual conference 2023: ICGS 2023, IE University, Madrid, Spain, Madrid, Spain, 2023-10-20 - 2023-10-22
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Local EPrints ID: 509349
URI: http://eprints.soton.ac.uk/id/eprint/509349
PURE UUID: 9c75511d-929e-4dde-8121-6e521829f970
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Date deposited: 19 Feb 2026 17:40
Last modified: 20 Feb 2026 02:56
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