Accounting Choices in Family Firms An Analysis of Influences and Implications /

• Main Authors: Ferramosca, Silvia (Author, http://id.loc.gov/vocabulary/relators/aut), Ghio, Alessandro (http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Edition: 1st ed. 2018.
• Series: Contributions to Management Science,
• Subjects: Accounting.; Bookkeeping .; Family-owned business enterprises.; Business enterprises-Finance.; Accounting/Auditing.; Family Business.; Financial Accounting.; Business Finance.

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,...

Table of Contents:

• 1 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.