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Accounting choices in family firms = an analysis of influences and implications /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Accounting choices in family firms/ by Silvia Ferramosca, Alessandro Ghio.
其他題名:	an analysis of influences and implications /
作者:	Ferramosca, Silvia.
其他作者:	Ghio, Alessandro.
出版者:	Cham :Springer International Publishing : : 2018.,
面頁冊數:	xii, 265 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	Family-owned business enterprises - Finance. -
電子資源:	http://dx.doi.org/10.1007/978-3-319-73588-7
ISBN:	9783319735887

Accounting choices in family firms = an analysis of influences and implications /
Ferramosca, Silvia.

Accounting choices in family firmsan analysis of influences and implications /[electronic resource] :by Silvia Ferramosca, Alessandro Ghio. - Cham :Springer International Publishing :2018. - xii, 265 p. :ill., digital ;24 cm. - Contributions to management science,1431-1941. - Contributions to management science..

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.

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.

ISBN: 9783319735887

Standard No.: 10.1007/978-3-319-73588-7doiSubjects--Topical Terms:

669559
Family-owned business enterprises
--Finance.

LC Class. No.: HG4028.F3 / F47 2018

Dewey Class. No.: 658.15

Accounting choices in family firms = an analysis of influences and implications /
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