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Efficient Vs. Opportunistic Choice of Accounting Procedures
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Choice of Accounting Procedures
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Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows
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Using a sample of restatement firms and a meet-or-beat model to classify firms as making discretionary accounting choices for opportunistic meet-or-beat (OP-MB)
Positive Accounting Theory
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Accounting Choices in Family Firms
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Authors: Silvia Ferramosca
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This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, includ