Monitoring in private equity

P Easton, S Larocque, P Mason, S Utke - The Palgrave Encyclopedia of …, 2023 - Springer
This article reviews the academic literature on monitoring in private equity. Monitoring in
private equity funds encompasses oversight or governance over the fund's general partner …

Understanding private equity funds: A guide to private equity research in accounting

MN Borysoff, P Mason, S Utke - Journal of Financial …, 2024 - publications.aaahq.org
Private equity (PE) funds are increasingly important to the economy and now serve as the
primary vehicle for raising new capital. However, a limited understanding of the unique PE …

Private equity secondary markets

P Mason, S Utke - The Palgrave Encyclopedia of Private Equity, 2023 - Springer
This entry reviews the existing academic literature, and discusses recent trends, surrounding
private equity secondary markets. Private equity secondary markets involve sales of …

[PDF][PDF] ESG disclosures in private equity fund prospectuses and fundraising outcomes

JL Campbell, O Davidson, P Mason… - Available at SSRN …, 2023 - utah-wac.org
We use a large language model to identify Environmental, Social, and Governance (ESG)
disclosures in private equity (PE) brochures (Form ADV Part 2) to examine how ESG …

Does accounting matter for capital formation? Determinants and consequences of private equity fund financial reporting choices

JJ Gaver, P Mason, S Utke - Determinants and Consequences of …, 2023 - papers.ssrn.com
We study the fundamental financial reporting choices–audit, auditor, and accounting
standard–of PE funds and evaluate whether these choices affect funds' capital formation. We …

Have the Tax Inefficiencies of Venture Capital-Backed Startups Been Overstated?

S Utke, P Mason - Available at SSRN 4760871, 2024 - papers.ssrn.com
Venture capital (VC) funds are sophisticated asset managers that focus on generating
returns for their investors and fund managers. Despite this fact, extensive research …

ESG Disclosures in Private Equity Fund Filings and Fundraising Outcomes

JL Campbell, O Davidson, P Mason… - Available at SSRN …, 2024 - papers.ssrn.com
We use a large language model to identify Environmental, Social, and Governance (ESG)
disclosures in private equity (PE) advisers' regulatory filings and examine the association …

Private Equity Public Disclosures

RW Flam, L Tiplady, E Tori - Available at SSRN 4726508, 2024 - papers.ssrn.com
The private equity industry is characterized by limited regulatory oversight and private
communication with investors. Despite this opacity, we identify a nontrivial number of public …

Performance Manipulation in Private Equity

B Jackson, D Ling, A Naranjo - The Palgrave Encyclopedia of Private …, 2023 - Springer
Measuring an investment's performance is essential for investment allocations, capital flows,
and payouts. However, measures of investment performance can be manipulated, leading to …

The Cost of Private Fund Regulation

B Bates - Available at SSRN 4647209, 2023 - papers.ssrn.com
Abstract When the Securities and Exchange Commission (SEC) ramped up its oversight of
private equity and hedge fund advisers after the Financial Crisis, commenters argued that …