Frisenna Claudia
Earnings quality in listed family firms. Theory and evidence
Editore: Aracne (Genzano di Roma)
Reparto: Economia
ISBN: 9791221815665
Data di pubblicazione: 30/10/2024
Numero pagine: 164
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Sinossi
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.
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