Private firm accounting: the European reporting environment, data and research perspectives
This study provides a guide to accounting research on private firms with an emphasis on the
European setting. We start by providing an overview of private firm financial reporting …
European setting. We start by providing an overview of private firm financial reporting …
[HTML][HTML] Accounting comparability, conservatism, executive compensation-performance, and information quality
This paper investigates the relationship between accounting comparability, executive
compensation, conditional and unconditional conservatism, and accounting information …
compensation, conditional and unconditional conservatism, and accounting information …
[HTML][HTML] How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market
We investigate the relationship between private firms' disclosures and the demand for the
equity of their publicly traded peers. Using data on the global movement of portfolio …
equity of their publicly traded peers. Using data on the global movement of portfolio …
The consequences of abandoning the quarterly reporting mandate in the prime market segment
T Bornemann, AL Moosmann… - European Accounting …, 2023 - Taylor & Francis
We examine the determinants and consequences of firms' interim reporting choices in
response to the gradual deregulation of quarterly reporting in the prime market segment of …
response to the gradual deregulation of quarterly reporting in the prime market segment of …
Payment Practices Transparency and Customer‐Supplier Dynamics
J Grewal, A Mohan… - Journal of Accounting …, 2024 - Wiley Online Library
We exploit the introduction of the Payment Practices Disclosure Regulation in the United
Kingdom (UK) to examine the effects of mandating disclosure of customer‐supplier payment …
Kingdom (UK) to examine the effects of mandating disclosure of customer‐supplier payment …
Accounting Regulation in the European Union
We provide a comprehensive overview of accounting-related regulatory changes (financial
accounting, auditing, tax, other disclosures) in the 27 EU countries and the UK since the …
accounting, auditing, tax, other disclosures) in the 27 EU countries and the UK since the …
Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability
L Ren, X Zhong - Review of Managerial Science, 2024 - Springer
Comparability of accounting information (AIC) is the most basic feature to ensure the
usefulness of accounting information. AIC can help users identify and understand the …
usefulness of accounting information. AIC can help users identify and understand the …
A comparison of direct listings and IPOs
IPOs and direct listings (DLs) offer two different mechanisms for firms to go public. In contrast
to IPOs, DLs do not employ an underwriter or raise new capital. Using a sample of IPOs and …
to IPOs, DLs do not employ an underwriter or raise new capital. Using a sample of IPOs and …
The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D
We examine whether the increased quantity of public information has a spillover impact on
equity sales by private industry peer firms. To capture an increase in the quantity of public …
equity sales by private industry peer firms. To capture an increase in the quantity of public …
[图书][B] Financial reporting around private firms' equity offerings
Y Kang - 2023 - search.proquest.com
This paper investigates how US private firms communicate with equity investors around
private capital raising. Using multiple research methods, including survey, interview, and …
private capital raising. Using multiple research methods, including survey, interview, and …