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Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family

  • Published:2018-02 Issue:1 Volume:14 Page:23-30
  • ISSN:1698-6989
  • Container-title:Investigaciones de Historia Económica
  • language:en
  • Short-container-title:Investigaciones de Historia Económica

Author:

Fernández-Roca Francisco Javier,López-Manjón Jesús D.,Gutiérrez-Hidalgo Fernando

Funder

“Persistence and Longevity of the Family Business” (Spanish Ministry of Science and Innovation)

“Andalusia Crossing cultures. A view from accounting” (Andalusia Regional Government)

Publisher

Asociacion Espanola De Historia Economica

Subject

Economics and Econometrics,History

Reference54 articles.

1. Real Earnings Management and Accrual-based EarningsManagement in Family Firms;Achleitner;European Accounting Review,2014

2. La contribución de utilidades y la modernización del sistema fiscal español;Beltrán Pérez;Hacienda Pública Española,1999

3. Socioemotional wealth and corporate responses to institutional pressures: do family-controlled firms pollute less?;Berrone;Administrative Science Quarterly,2010

4. Socioemotional wealth in family firms: theoretical dimensions, assessment approaches, and agenda for future research;Berrone;Family Business Review,2012

5. Corporate governance and competitive advantage in family-controlled firms;Carney;Entrepreneurship Theory and Practice,2005

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