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Reputation, accounting information and debt contracts in Chinese family firms
Li, Hao - In: China journal of accounting research : CJAR 3 (2010), pp. 95-129
substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical … the legal environment is far from perfect, the complementary relationship between reputation and accounting information is … the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides …
Persistent link: https://www.econbiz.de/10011823474
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Towards a changing role of management accounting and management accountants in Nigeria
Odia, James - In: The journal of accounting and management : JAM 9 (2019) 1, pp. 31-47
Persistent link: https://www.econbiz.de/10012195864
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Management Accounting Change and Agency in Embedded Situations
Baños, Juan - 2014
Focusing on internal micro-processes, this study contributes to the management accounting change literature showing … institutional transformation in whose process the implementation of a cost accounting system was driven. As main conclusions …, firstly, we argue that management accounting change drivers are strongly influenced by actors' interests and by the perception …
Persistent link: https://www.econbiz.de/10013056198
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The relationship among family business, corporate governance, and firm performance : an empirical assessment in the tourism sector
Leopizzi, Rossella; Pizzi, Simone; Addario, Fabrizio D - In: Administrative Sciences : open access journal 11 (2021) 1/8, pp. 1-12
Tourism has been the subject of great attention of policy makers. The centrality of the sector derives from multiple factors, including the high number of subjects employed within the supply chain, the contribution to developing nations’ economic growth, and the environmental implications of...
Persistent link: https://www.econbiz.de/10012425017
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Family business image and reputation : a model of the influencing factors, actions, and effects
Motoc, Adrian - In: Management dynamics in the knowledge economy 7 (2019) 4/26, pp. 503-519
Persistent link: https://www.econbiz.de/10012160571
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Small family businesses : innovation, risk and value
Harith, Samir; Samujh, Ruth Helen - In: Journal of risk and financial management : JRFM 13 (2020) 10/240, pp. 1-15
This article reviews the literature and applies principal-to-principal (PP) conflict theory to small family based businesses. The lack of accurate measurement and communication of risk leading to issues with innovation, is the primary cause of PP agency costs. Careful analysis of the risk levels...
Persistent link: https://www.econbiz.de/10012387180
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Barriers to change in family businesses
Lorenzo-Gomez, Jose Daniel - In: European journal of family business 10 (2020) 1, pp. 54-63
A series of characteristics affects the willingness of a family business to change and renew. Both change and renewal are necessary to maintain the continuity of the company in the long term in order for it to be handed down to the following generation. Approaches to the identification of...
Persistent link: https://www.econbiz.de/10012318784
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Adaptive resilience in family business during and post-crisis : the mediating role of improvisation
Mchiri, Ali - In: Piccola impresa : rivista internazionale di studi e ricerche (2022) 2, pp. 116-138
Persistent link: https://www.econbiz.de/10014259143
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Threshold effect in the relationship between family ownership and firm performance : a panel smooth transition regression analysis
Gharbi, Sami; Gharbi, Hidaya Othmani - In: Cogent economics & finance 10 (2022) 1, pp. 1-15
This paper examines the relationship between family ownership and firm performance over the period 2009-2017 for a large sample of French-listed firms. Previous research showed that family ownership can bring both benefits and costs to firms. Empirical results in whether it enhances or...
Persistent link: https://www.econbiz.de/10013464670
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Family constitution to manage family firms' agency conflicts
Rodriguez-Garcia, Pablo; Menéndez Requejo, Susana - In: Business research quarterly : BRQ 26 (2023) 2, pp. 150-166
This research examines the effectiveness of Family Constitution or Family Protocol agreements in mitigating each type of agency conflict in family firms. We performed a qualitative analysis, through a case study, and found that the succession process is the main driver for implementing this...
Persistent link: https://www.econbiz.de/10014281542