Fitó, M. Àngels; Moya, Soledad; Orgaz, Neus - In: Journal of Family Business Strategy 4 (2013) 4, pp. 260-269
International accounting regulators wish to include “rented” assets and future payment commitments on their balance sheets. This article shows how such a proposal would affect family enterprises. Because the literature on family firms suggests that they have particular finance structures and...