Accounting choices in family firms : an analysis of influences and implications / by Silvia Ferramosca, Alessandro Ghio.
Ferramosca, Silvia, author.; Ghio, Alessandro, author.
2018
HG4026 .F477 2018
Available Online

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Title Accounting choices in family firms : an analysis of influences and implications / by Silvia Ferramosca, Alessandro Ghio.
Author Ferramosca, Silvia, author.
ISBN 9783319735870
331973587X
9783319735887
3319735888
Published Cham, Switzerland : Springer, [2018]
Copyright ©2018
Language English
Description 1 online resource (276 pages).
Call Number HG4026 .F477 2018
Dewey Decimal Classification 658.15
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. .
Access Note Access limited to authorized users.
Source of Description Description based on print version record.
Added Author Ghio, Alessandro, author.
Series Contributions to management science. 1431-1941
Available in Other Form Accounting choices in family firms : an analysis of influences and implications.
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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.

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