Different Fiscal Balances -- The Time of Recording of Operations -- Accounting for the Revenue in the National Accounts … -- Accounting of Expenditure in the National Accounts -- Public Debt -- Specific Cases …

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 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 …