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 …

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 … creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by …

students in the field of business administration with focus on international financial accounting Experts and managers in the … area of international financial accounting The Author Dr. Theresa Herrmann completed her doctoral study under the … supervision of Prof. Dr. Maik Lachmann at the department of financial accounting and management control at Technische Universität …

This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting … financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social … should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and …

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … the unique relationship between the public sector and the environment, redefine the accounting process of change to …

structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review …, he examines important accounting and economic implications of the coinsurance effect by means of two comprehensive … accounting synergies which entail considerable value-enhancing potentials. Contents The Firm Characteristic of Corporate …

OF GEORGIA) -- Part 6: ACCOUNTING & AUDIT -- Chapter 31: THE PLACEMENT OF THE INTERNAL AUDITING ORGANIZATION: ANALYSIS OF … -- Part 7: Chapter 37: AN INTEGRATED FINANCIAL AND ACCOUNTING APPROACH TO OUTSTANDING DEBT ASSESSMENT FOR LEASE AGREEMENT …

impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the … topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not … addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides …

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 …

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 … deliberating the potential outcome of competing regulatory mechanisms. The Annual Conference on Finance and Accounting (ACFA) has …