LEADER 01221nam2-2200361---450 001 990000698610203316 005 20220405110504.0 010 $a87-88415-02-3 035 $a0069861 035 $aUSA010069861 035 $a(ALEPH)000069861USA01 035 $a0069861 100 $a20011019d1983----km-y0itay0103----ba 101 $aeng 102 $aDK 105 $a||||||||001yy 200 1 $a2.1 <> Hellenistic pottery from Failaka$ewith a survey of Hellenistic pottery in the Near East$eby Lise Hannestad 210 $aCopenhagen$cNordisk$d1983 215 $a140 p.$cill.$d31 cm 225 2 $aJutland archaeological society publications$x0107-2854$v16 300 $aIn testa al frontespizio: Danish archaeological investigations on Failaka, Kuwait 410 $12001$aJutland archaeological society publications$x0107-2854$v16 461 $10010069849$12001$aIkaros 606 0 $aOggetti di scavo$yFailaka$zSec. 4.-2. a.C. 676 $a939.4 702 1$aHANNESTAD,$bLise 801 0$aIT$bsalbc$gISBD 912 $a990000698610203316 951 $aXI.2.B. 30/2.1(X B 259/2,I)$b96704 L.M.$cX B 959 $aBK 969 $aUMA 996 $aHellenistic pottery from Failaka$9961777 997 $aUNISA 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