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010   $a3-319-73588-8
024 7 $a10.1007/978-3-319-73588-7
035   $a(CKB)4100000002892266
035   $a(MiAaPQ)EBC5358007
035   $a(DE-He213)978-3-319-73588-7
035   $a(PPN)225551039
035   $a(EXLCZ)994100000002892266
100   $a20180313d2018      u|         0
101 0 $aeng
135   $aurcnu||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aAccounting Choices in Family Firms $eAn Analysis of Influences and Implications /$fby Silvia Ferramosca, Alessandro Ghio
205   $a1st ed. 2018.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2018.
215   $a1 online resource (276 pages)
225 1 $aContributions to Management Science,$x1431-1941
311   $a3-319-73587-X 
327   $a1 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.
330   $aThis book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country?s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters. .
410  0$aContributions to Management Science,$x1431-1941
606   $aAccounting
606   $aBookkeeping 
606   $aFamily-owned business enterprises
606   $aBusiness enterprises?Finance
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
606   $aFamily Business$3https://scigraph.springernature.com/ontologies/product-market-codes/514020
606   $aFinancial Accounting$3https://scigraph.springernature.com/ontologies/product-market-codes/612010
606   $aBusiness Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/512000
615  0$aAccounting.
615  0$aBookkeeping .
615  0$aFamily-owned business enterprises.
615  0$aBusiness enterprises?Finance.
615 14$aAccounting/Auditing.
615 24$aFamily Business.
615 24$aFinancial Accounting.
615 24$aBusiness Finance.
676   $a658.15
700   $aFerramosca$b Silvia$4aut$4http://id.loc.gov/vocabulary/relators/aut$0750444
702   $aGhio$b Alessandro$4aut$4http://id.loc.gov/vocabulary/relators/aut
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910298188303321
996   $aAccounting Choices in Family Firms$92530636
997   $aUNINA