Accounting Choices in Family Firms - An Analysis of Influences and Implications (Hardcover, 1st ed. 2018)

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.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Series:	Contributions to Management Science
Release date:	March 2018
First published:	2018
Authors:	Silvia Ferramosca • Alessandro Ghio
Dimensions:	235 x 155mm (L x W)
Format:	Hardcover
Pages:	265
Edition:	1st ed. 2018
ISBN-13:	978-3-319-73587-0
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Business & Economics > Finance & accounting > Finance > Corporate finance Books > Business & Economics > Business & management > Ownership & organization of enterprises > Small businesses & self-employed Books > Money & Finance > Corporate finance
LSN:	3-319-73587-X
Barcode:	9783319735870

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