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Accounting choices in family firmsan...

Ferramosca, Silvia.

Accounting choices in family firmsan analysis of influences and implications /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Accounting choices in family firmsby Silvia Ferramosca, Alessandro Ghio.
Reminder of title:	an analysis of influences and implications /
Author:	Ferramosca, Silvia.
other author:	Ghio, Alessandro.
Published:	Cham :Springer International Publishing :2018.
Description:	xii, 265 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
Subject:	Family-owned business enterprisesFinance.
Online resource:	http://dx.doi.org/10.1007/978-3-319-73588-7
ISBN:	9783319735887$q(electronic bk.)

Accounting choices in family firmsan analysis of influences and implications /
Ferramosca, Silvia.

Accounting choices in family firmsan analysis of influences and implications /[electronic resource] :by Silvia Ferramosca, Alessandro Ghio. - Cham :Springer International Publishing :2018. - xii, 265 p. :ill., digital ;24 cm. - Contributions to management science,1431-1941. - Contributions to management science..

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.

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.

ISBN: 9783319735887$q(electronic bk.)

Standard No.: 10.1007/978-3-319-73588-7doiSubjects--Topical Terms:

642432
Family-owned business enterprises
--Finance.

LC Class. No.: HG4028.F3 / F47 2018

Dewey Class. No.: 658.15

Accounting choices in family firmsan analysis of influences and implications /
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245 1 0 $a Accounting choices in family firms $h [electronic resource] : $b an analysis of influences and implications / $c by Silvia Ferramosca, Alessandro Ghio.
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300 $a xii, 265 p. : $b ill., digital ; $c 24 cm.
490 1 $a Contributions to management science, $x 1431-1941
505 0 $a 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.
520 $a 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.
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