1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non … different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family …

Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency …. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting … in Select Countries including India -- Chapter-III: Statutory Auditors’ Independence in Select Corporate Accounting …

: Accounting Process and the transaction analysis -- Chapter 5: Inventories -- Chapter 6: Non-current assets -- Chapter 7 …This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall … cultural challenges and will be of interest to students and academics of financial accounting. Adriana Duțescu is a professor …

and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value … Accounting and earnings quality. . … accounting choices that are regarded as either an efficient communication of private information to improve the informativeness …

. Der Autor Dr. Kai Czupalla promovierte am Institut für Rechnungswesen und Wirtschaftsprüfung der Universität Ulm. …

accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts …