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Ownership and Liability Decision.

Abreu, Rute; Segura, Liliane; Milani, Marco; David, Fátima

Traditionally, accounting remains focused on the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment and have suggested that one of the roles of accounting should be to report the impact of the firm in this respect. This paper researches the effect of owne...


The effect of family ownership on the liability decision

Abreu, Rute; Segura, Liliane; Milani, Marco; David, Fátima

The research aims to study of the effect of family ownership on the liability decision, and then it increases the knowledge on the accounting literature. Traditionally, accounting remains focused upon the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment...


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