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 … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non …

Group Accounting in einem Produktionsunternehmen angestellt. Zuvor war er fünf Jahre als Ressortleiter Competence Center …

the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior … Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy … Choice for Negative Goodwill (Yukari Takahashi) -- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior …

Importance of Language for Financial Statements Users -- Enforcement and the Demand for Accounting Information … outsiders of the firm. Contents Importance of Language for Financial Statements Users Enforcement and the Demand for Accounting … business economics, accounting, and finance Accountants The Author Dr. Michael H. R. Erkens received his Ph.D. from the …

outcomes whose features vary substantially across countries are likely to dampen the benefits of uniform accounting standards …