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Accounting choices in family firms : an analysis of influences and implications

Author: Silvia Ferramosca; Alessandro Ghio
Publisher: Cham, Switzerland : Springer, [2018]
Series: Contributions to management science.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Printed edition:
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Silvia Ferramosca; Alessandro Ghio
ISBN: 9783319735887 3319735888
OCLC Number: 1029061823
Description: 1 online resource (xii, 265 pages) : illustrations
Contents: 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.
Series Title: Contributions to management science.
Responsibility: Silvia Ferramosca, Alessandro Ghio.

Abstract:

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  Read more...

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