The Resource Accounting Choices in Family Firms : An Analysis of Influences and Implications, by Silvia Ferramosca, Alessandro Ghio, (electronic resource)

Accounting Choices in Family Firms : An Analysis of Influences and Implications, by Silvia Ferramosca, Alessandro Ghio, (electronic resource)

Label
Accounting Choices in Family Firms : An Analysis of Influences and Implications
Title
Accounting Choices in Family Firms
Title remainder
An Analysis of Influences and Implications
Statement of responsibility
by Silvia Ferramosca, Alessandro Ghio
Creator
Contributor
Author
Author
Subject
Language
eng
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 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.
Member of
http://library.link/vocab/creatorName
Ferramosca, Silvia
Dewey number
658.15
http://bibfra.me/vocab/relation/httpidlocgovvocabularyrelatorsaut
  • d2WnRawOuT8
  • UJudIa1OgYQ
LC call number
  • HF5601-5688
  • HF5667-5668.252
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
Ghio, Alessandro.
Series statement
Contributions to Management Science,
http://library.link/vocab/subjectName
  • Accounting
  • Family-owned business enterprise
  • Business enterprises-Finance
  • Accounting/Auditing
  • Family Business
  • Financial Accounting
  • Business Finance
Label
Accounting Choices in Family Firms : An Analysis of Influences and Implications, by Silvia Ferramosca, Alessandro Ghio, (electronic resource)
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Edition
1st ed. 2018.
Extent
1 online resource (276 pages).
Form of item
online
Isbn
9783319735887
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1007/978-3-319-73588-7
Sound
unknown sound
Specific material designation
remote
System control number
  • (CKB)4100000002892266
  • (MiAaPQ)EBC5358007
  • (DE-He213)978-3-319-73588-7
  • (EXLCZ)994100000002892266
Label
Accounting Choices in Family Firms : An Analysis of Influences and Implications, by Silvia Ferramosca, Alessandro Ghio, (electronic resource)
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Edition
1st ed. 2018.
Extent
1 online resource (276 pages).
Form of item
online
Isbn
9783319735887
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1007/978-3-319-73588-7
Sound
unknown sound
Specific material designation
remote
System control number
  • (CKB)4100000002892266
  • (MiAaPQ)EBC5358007
  • (DE-He213)978-3-319-73588-7
  • (EXLCZ)994100000002892266

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