LEADER 01003nam a2200289 i 4500 001 991000387999707536 008 091006s2005 enk bd 000 0 eng 020 $a0192806270 035 $ab13849736-39ule_inst 040 $aSet. Economia - SAGA$bita 082 04$a657.03 245 02$aA dictionary of accounting 246 14$aOxford dictionary of accounting 250 $a3. ed 260 $aOxford ;$aNew York :$bOxford University Press,$c2005 300 $a408 p. ;$c20 cm 440 0$aOxford paperback reference 504 $aIncludes bibliographical references 650 0$aAccounting$vDictionaries 700 1 $aOwen, Gary 700 1 $aLaw, Jonathan 907 $a.b13849736$b28-01-14$c06-10-09 912 $a991000387999707536 945 $aLE025 ECO 657 DIC01.01$g1$i2025000229976$lle025$nProf. Giaccari$o-$pE19.50$q-$rn$so $t0$u0$v0$w0$x0$y.i15043435$z04-12-09 996 $aDictionary of accounting$9228326 997 $aUNISALENTO 998 $ale025$b06-10-09$cm$da $e-$feng$genk$h2$i0 LEADER 03704nam 22006255 450 001 9910298188303321 005 20200630125509.0 010 $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