03708nam 22006255 450 991029818830332120200630125509.03-319-73588-810.1007/978-3-319-73588-7(CKB)4100000002892266(MiAaPQ)EBC5358007(DE-He213)978-3-319-73588-7(PPN)225551039(EXLCZ)99410000000289226620180313d2018 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierAccounting Choices in Family Firms An Analysis of Influences and Implications /by Silvia Ferramosca, Alessandro Ghio1st ed. 2018.Cham :Springer International Publishing :Imprint: Springer,2018.1 online resource (276 pages)Contributions to Management Science,1431-19413-319-73587-X 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. .Contributions to Management Science,1431-1941AccountingBookkeeping Family-owned business enterprisesBusiness enterprises—FinanceAccounting/Auditinghttps://scigraph.springernature.com/ontologies/product-market-codes/511000Family Businesshttps://scigraph.springernature.com/ontologies/product-market-codes/514020Financial Accountinghttps://scigraph.springernature.com/ontologies/product-market-codes/612010Business Financehttps://scigraph.springernature.com/ontologies/product-market-codes/512000Accounting.Bookkeeping .Family-owned business enterprises.Business enterprises—Finance.Accounting/Auditing.Family Business.Financial Accounting.Business Finance.658.15Ferramosca Silviaauthttp://id.loc.gov/vocabulary/relators/aut750444Ghio Alessandroauthttp://id.loc.gov/vocabulary/relators/autMiAaPQMiAaPQMiAaPQBOOK9910298188303321Accounting Choices in Family Firms2530636UNINA