Accounting Choices in Family Firms

Silvia Ferramosca, PhD, CPA, is a Post-Doc Research Fellow in the Department of Economics and Management, University of Pisa, Italy. Her research interests are focused on corporate governance, financial accounting, intellectual capital, family business, and auditing. She is the author of recent studies on these topics published in the Family Business Review, the International Journal of Business Governance and Ethics, and the Journal of Management and Governance.Alessandro Ghio, MRes, PhD, is an Assistant Lecturer in the Accounting Department at Monash University, Australia. He gained his doctorate in Accounting from the University of Pisa and his MRes from ESSEC Business School. His research focuses on issues surrounding financial reporting quality, IFRS, audit, and intangible assets. Prior to joining Monash University, Alessandro was a visiting scholar at Indiana University and a consultant for the Italian Ministry of Education on social mobility in education.

• 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.

“Accounting Choices in Family Firms is a very interesting source of information for both Researchers, Professionals and Political Decisors, accessible to anyone interested in these topics.” (Manuel Alberto M. Ferreira, International Journal of Finance, Insurance and Risk Management, Vol. 8 (2), December, 2018)