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 …

We show that local banks provide corporate recovery lending to firms affected by adverse
regional macro shocks. Banks that reside in counties unaffected by the natural disaster that …

This paper studies whether and how environmental, social, and governance (ESG)
disclosure regulations imposed on banks generate transmission effects along the lending …

I examine how credit reporting affects where firms access credit and how lenders contract
with them. I use within firm-time and lender-time tests that exploit lenders joining a credit …

We investigate the impact of reporting regulation on corporate innovation activity. Exploiting
thresholds in Europe's regulation and a major enforcement reform in Germany, we find that …

This paper examines the impact of mandatory reporting and auditing of firms' financial
statements on industry‐wide resource allocation. Using threshold‐induced variation in the …

We examine size management by European private firms for which disclosure requirements
increase at size thresholds. Our estimates suggest at least 8% of firms near thresholds that …

Using a dataset covering 3 million commercial borrower financial statements, we document
a substantial, nearly monotonic decline in banks' use of attested financial statements (AFS) …

Although reacquiring customers can lead to beneficial outcomes, reacquisition processes
are often unpleasant for employees, who may be required to admit and address failures …

This article provides an applied introduction to Bartik instruments. The instruments attempt to
reduce familiar endogeneity concerns in differential exposure designs (eg, panel …