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 …

Accounting and Finance -- Empirical Studies on Emerging Economies -- Growth and Development -- International Trade and …

Structuration Theory and Management Accounting Research -- Management Accounting and Managerial Long-Term Orientation … accounting system. …

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 …

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 …