عنوان

Accounting choices in family firms :

3319735888

9783319735887

331973587X

9783319735870

Accounting choices in family firms :

[Book]

an analysis of influences and implications /

Silvia Ferramosca, Alessandro Ghio.

Cham, Switzerland :

Springer,

[2018]

1 online resource (xii, 265 pages) :

illustrations

Contributions to management science

Includes bibliographical references and index.

1. Introduction -- 2. The family business -- 3. Earnings management in family firms -- 4. Accounting conservatism in family firms -- 5. Corporate disclosure in family firms -- 6. The relationship between accounting choice and family business: What is the role of culture? -- 7. Conclusions.

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This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country's culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.

Springer Nature

com.springer.onix.9783319735887

9783319735870

Family-owned business enterprises-- Finance.

BUSINESS & ECONOMICS-- Industrial Management.

BUSINESS & ECONOMICS-- Management Science.

BUSINESS & ECONOMICS-- Management.

BUSINESS & ECONOMICS-- Organizational Behavior.

Corporate finance.

Family-owned business enterprises-- Finance.

Finance & accounting.

Financial accounting.

Small businesses & self-employed.

BUS-- 041000

BUS-- 042000

BUS-- 082000

BUS-- 085000

KF

KFCM

Ferramosca, Silvia

Ghio, Alessandro

20200823104315.0

pn

[Book]

Y