Accounting Choices in Family Firms (An Analysis of Influences and Implications)

Manuel Alberto M. Ferreira
International Journal of Finance, Insurance and Risk Management, Volume 8, Issue 2, 1427, 2018
DOI: 10.35808/ijfirm/185


The book “Accounting Choices in Family Firms (An Analysis of Influences and Implications)” 9783319735870 (print) 9783319735887 (online), DOI: 10.1007/978-3-319-73588-7, from Springer series Contributions to Management Science, is here object of reviewing. The authors, Ferramosca, Silvia, Ghio, Alessandro claim that it: - Explores the relevance of different theories to the accounting choices made in family firms, -Examines the impacts of culture and societal values on accounting choices, -Provides a comprehensive and structured review of definitions of family firms, - Offers numerous suggestions for future research on family firms and accounting choices. It is composed of seven chapters: 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

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