portada Accounting Choices in Family Firms: An Analysis of Influences and Implications (en Inglés)

Accounting Choices in Family Firms: An Analysis of Influences and Implications (en Inglés)

Formato

Libro Físico

Autor

Silvia Ferramosca

Alessandro Ghio

Editorial

Springer

Idioma

Inglés

N° páginas

265

Encuadernación

Tapa Blanda

Dimensiones

23.6x21.6x1.3 cm

Peso

0.41 kg.

ISBN13

9783030088163

Categorías

Contabilidad general o financiera
Contabilidad de gestión y teneduría de libros
Pequeñas empresas y trabajadores autónomos

Accounting Choices in Family Firms: An Analysis of Influences and Implications (en Inglés)

Silvia Ferramosca (Autor) · Alessandro Ghio (Autor) · Springer · Tapa Blanda

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Reseña del libro "Accounting Choices in Family Firms: An Analysis of Influences and Implications (en Inglés)"

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.