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 …

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 …

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 …

Bilanzierung von Pensionsverpflichtungen -- IAS 19 -- Bilanzpolitik -- Erwarteter Planvermögensertrag -- Empirische …, ob und inwieweit das Management Bilanzpolitik in Abhängigkeit der jeweiligen Wahlrechtsausnutzung betreibt. Marko … bei der Bilanzierung von Pensionsverpflichtungen nach IAS 19 · Empirische Untersuchung II: Bilanzpolitik und der erwartete …

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

company performance, using micro-data from listed companies in Japan. The author found that in Japan the introduction of stock … corporate governance structure of Japan has exhibited a large change from the second half of the 1990s to the present. There …

financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these …