عنوان

Accounting choices in family firms :

شابک

3319735888

شابک

9783319735887

شابک اشتباه

331973587X

شابک اشتباه

9783319735870

عنوان اصلي

Accounting choices in family firms :

نام عام مواد

[Book]

ساير اطلاعات عنواني

an analysis of influences and implications /

نام نخستين پديدآور

Silvia Ferramosca, Alessandro Ghio.

محل نشرو پخش و غیره

Cham, Switzerland :

نام ناشر، پخش کننده و غيره

Springer,

تاریخ نشرو بخش و غیره

[2018]

نام خاص و کميت اثر

1 online resource (xii, 265 pages) :

ساير جزييات

illustrations

عنوان فروست

Contributions to management science

متن يادداشت

Includes bibliographical references and index.

متن يادداشت

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.

بدون عنوان

0

متن يادداشت

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.

منبع سفارش / آدرس اشتراک

Springer Nature

شماره انبار

com.springer.onix.9783319735887

شماره استاندارد بين المللي کتاب و موسيقي

9783319735870

موضوع مستند نشده

Family-owned business enterprises-- Finance.

موضوع مستند نشده

BUSINESS & ECONOMICS-- Industrial Management.

موضوع مستند نشده

BUSINESS & ECONOMICS-- Management Science.

موضوع مستند نشده

BUSINESS & ECONOMICS-- Management.

موضوع مستند نشده

BUSINESS & ECONOMICS-- Organizational Behavior.

موضوع مستند نشده

Corporate finance.

موضوع مستند نشده

Family-owned business enterprises-- Finance.

موضوع مستند نشده

Finance & accounting.

موضوع مستند نشده

Financial accounting.

موضوع مستند نشده

Small businesses & self-employed.

موضوع مستند نشده

BUS-- 041000

موضوع مستند نشده

BUS-- 042000

موضوع مستند نشده

BUS-- 082000

موضوع مستند نشده

BUS-- 085000

موضوع مستند نشده

KF

موضوع مستند نشده

KFCM

شماره

شماره

ويراست

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Ferramosca, Silvia

مستند نام اشخاص تاييد نشده

Ghio, Alessandro

تاريخ عمليات

20200823104315.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y