This book analyzes the topic of earnings quality within the context of listed family firms. In particular, the book develops a theoretical framework to examine the het- erogeneity of family firms, identifying the factors that may influence earnings quality. It highlights potential "red flags" that could signal entrenchment risks and "green flags" that may signal a greater focus on the family firm's reputation, offering insights for researchers, managers, and auditors into the quality of financial reporting in fam- ily firms. The framework is applied through an empirical analysis of a sample of Ital- ian listed firms.
Earnings quality in listed family firms. Theory and evidence
| Titolo | Earnings quality in listed family firms. Theory and evidence |
| Autore | Claudia Frisenna |
| Argomento | Economia e management Affari e gestione (management) |
| Editore | Aracne (Genzano di Roma) |
| Formato |
Libro: Libro in brossura |
| Lingua | inglese |
| Pagine | 164 |
| Pubblicazione | 10/2024 |
| ISBN | 9791221815665 |
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