LEADER 01107nam0 2200325 i 450 001 VIA0079058 005 20231121125925.0 010 $a8842059218 020 $aIT$b2000-10229 100 $a20150824d1999 ||||0itac50 ba 101 | $aita 102 $ait 181 1$6z01$ai $bxxxe 182 1$6z01$an 200 1 $a˜La œguerra$fAlberto Casadei 210 $aRoma \etc.!$cGLF editori Laterza$d1999 215 $a89 p.$d18 cm. 225 | $aAlfabeto letterario$v13 410 0$1001VIA0065879$12001 $aAlfabeto letterario$v13 606 $aGuerra mondiale 1939-1945 nella letteratura$2FIR$3RMLC379912$9I 676 $a809.93358$9$v21 700 1$aCasadei$b, Alberto$f <1963- >$3CFIV049839$4070$0147595 801 3$aIT$bIT-01$c20150824 850 $aIT-FR0017 899 $aBiblioteca umanistica Giorgio Aprea$bFR0017 $eN 912 $aVIA0079058 950 0$aBiblioteca umanistica Giorgio Aprea$d 52MAG 15/337$e 52FLS0000241175 VMN RS $fA $h20181114$i20190107 977 $a 52 996 $aGuerra$9223801 997 $aUNICAS LEADER 03201nam 22005415 450 001 9910337822103321 005 20260128073418.0 010 $a3-030-00344-2 024 7 $a10.1007/978-3-030-00344-9 035 $a(CKB)4100000006674650 035 $a(MiAaPQ)EBC5524277 035 $a(DE-He213)978-3-030-00344-9 035 $a(PPN)230540236 035 $a(EXLCZ)994100000006674650 100 $a20180924d2019 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCapital Structure, Earnings Management, and Risk of Financial Distress $eA Comparative Analysis of Family and Non-family Firms /$fby Pietro Gottardo, Anna Maria Moisello 205 $a1st ed. 2019. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2019. 215 $a1 online resource (103 pages) 225 1 $aSpringerBriefs in Business,$x2191-5490 311 08$a3-030-00343-4 327 $a1 Introduction -- 2 Family control and capital structure choices -- 3 Family influence, leverage and probability of financial distress -- 4 Equity and bond issues and earnings management practices -- 5 Earnings management, issues and firm market value -- 6 Conclusions. 330 $aThis book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these purposes, longitudinal data on Italian family and non-family non-financial firms are closely analyzed. The Italian setting is of special interest in this context because family businesses account for 94% of GDP, families are particularly committed to maintaining control of firms, and the economy is bank based rather than market based. The analyses draw on the socioemotional wealth approach, which emphasizes the importance of the stock of emotional value in family firms, in combination with financial theories such as Pecking Order Theory, Trade-off Theory, and Agency Theory. The findings cast significant new light on differences between family and non-family firms and the effects of different forms of family influence. The book will have broadappeal for academics, managers, practitioners, and policymakers. 410 0$aSpringerBriefs in Business,$x2191-5490 606 $aFamily-owned business enterprises 606 $aAccounting 606 $aBusiness enterprises$xFinance 606 $aFamily Business 606 $aAccounting 606 $aCorporate Finance 615 0$aFamily-owned business enterprises. 615 0$aAccounting. 615 0$aBusiness enterprises$xFinance. 615 14$aFamily Business. 615 24$aAccounting. 615 24$aCorporate Finance. 676 $a658.045 700 $aGottardo$b Pietro$4aut$4http://id.loc.gov/vocabulary/relators/aut$0376385 702 $aMoisello$b Anna Maria$4aut$4http://id.loc.gov/vocabulary/relators/aut 906 $aBOOK 912 $a9910337822103321 996 $aCapital Structure, Earnings Management, and Risk of Financial Distress$92048332 997 $aUNINA