Veränderungsmanagement — theoretischer Bezugsrahmen -- Reformprozesse in Ministerien und nachgeordneten Behörden als Untersuchungsobjekt -- Forschungsmethode -- Empirische Ergebnisse -- Zusammenfassende Betrachtung und Ausblick.

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.

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems. While academic research in Marketing has developed increasingly sophisticated...

Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value...

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation...

Dominik Nußmann comprehensively analyzes the coinsurance effect of corporate diversification by first providing a structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review, he examines important accounting and economic...

This volume brings together selected papers from the 17th EBES Conference, organized in Venice in winter 2015. The theoretical and empirical papers present the latest research in diverse areas of business, economics, and finance from many different regions. They chiefly focus on the interactions...

Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There had also been public disquiet about the role of professional auditors and audit firms, who had been...

This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of...

This book analyses the bearing of global monotheistic faiths towards the philosophy and practice of record keeping and accounting throughout history. The author offers a comprehensive discussion of the literal and figurative processes of taking account and ascribing accountability that link...