Übersicht			Auf mobile öffnen

Lieferstatus:	Auf Bestellung (Lieferzeit unbekannt)
Veröffentlichung:	Dezember 2018
Genre:	Wirtschaft / Recht
	Accounting / Accounting/Auditing / B / Bookkeeping / Business and Management / Business enterprises—Finance / Business Finance / Corporate Finance / Entrepreneurship / Family business / Family-owned business enterprises / Finance / Financial Accounting / Management accounting & bookkeeping / Management science / Small businesses & self-employed
ISBN:	9783030088163
EAN-Code:	9783030088163
Verlag:	Springer Nature EN
Einband:	Kartoniert
Sprache:	English
Serie:	Contributions to Management Science
Dimensionen:	H 235 mm / B 155 mm / D 15 mm
Gewicht:	433 gr
Seiten:	265
Illustration:	XII, 265 p. 11 illus., schwarz-weiss Illustrationen
Zus. Info:	Previously published in hardcover
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

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 implicationsfor the management of family firms and policy implications for regulators and standard setters.