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Autor: Silvia Ferramosca
ISBN-13: 9783319735870
Einband: Book
Seiten: 265
Gewicht: 593 g
Format: 241x159x25 mm
Sprache: Englisch

Accounting Choices in Family Firms

Contributions to Management Science
An Analysis of Influences and Implications
123,04 €*
Explores the relevance of different theories to the accounting choices made in family firms
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.
Autor: Silvia Ferramosca, Alessandro Ghio
Silvia Ferramosca, PhD, CPA, is a Post-Doc Research Fellow in the Department of Economics and Management, University of Pisa, Italy. Her research interests are focused on corporate governance, financial accounting, intellectual capital, family business, and auditing. She is the author of recent studies on these topics published in the Family Business Review, the International Journal of Business Governance and Ethics, and the Journal of Management and Governance.

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Autor: Silvia Ferramosca
ISBN-13:: 9783319735870
ISBN: 331973587X
Erscheinungsjahr: 05.04.2018
Verlag: Springer-Verlag GmbH
Gewicht: 593g
Seiten: 265
Sprache: Englisch
Auflage 2018
Sonstiges: Buch, 241x159x25 mm, Bibliographie