Téléchargez le livre : Accounting Choices in Family Firms

Accounting Choices in Family Firms

An Analysis of Influences and Implications de

,

Éditeur :

Springer


Collection :

Contributions to Management Science

Paru le : 2018-03-13

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Description
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. 
Pages
265 pages
Collection
Contributions to Management Science
Parution
2018-03-13
Marque
Springer
EAN papier
9783319735870
EAN PDF
9783319735887
Informations sur l'ebook
Nombre pages copiables
2
Nombre pages imprimables
26
Taille du fichier
4772 Ko
Prix
147,69 €

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