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Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

Bergmann, Niklas - In: Journal of Business Economics 94 (2023) 2, pp. 311-378

Family firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors … governance and wider firm characteristics, the most relevant effects of heterogeneity for family firm finance, accounting, and …

Persistent link: https://www.econbiz.de/10015193294

Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

Bergmann, Niklas - In: Journal of Business Economics 94 (2023) 2, pp. 311-378

Persistent link: https://www.econbiz.de/10015404730

How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas - In: Journal of Business Economics 94 (2023) 4, pp. 579-611

I compare two approaches from the recent literature on how to account for tax planning and its uncertainty in a valuation framework [the separate view of Drake et al. (J Account Audit Financ 34(1):151–176, 2019) vs. the composite view of Jacob and Schütt (Eur Account Rev 29(3):409–435,...

Persistent link: https://www.econbiz.de/10015193613

The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic

Sefried, Moritz; Riepe, Jan - In: Journal of Business Economics 93 (2022) 1, pp. 149-171

Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, we focus on the consequences of accumulated expenses for data processing on banks' ability to estimate their loan...

Persistent link: https://www.econbiz.de/10015210318

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004

earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality …

Persistent link: https://www.econbiz.de/10014502015

Nothing but good intentions: the search for equity and stock price crash risk

Reichmann, Doron; Möller, Rouven; Hertel, Tobias - In: Journal of Business Economics 92 (2022) 9, pp. 1455-1489

In this study, we examine whether and how managers' intentions to raise equity are associated with future stock price crash risk. Therefore, we apply modern information retrieval techniques to corporate textual disclosures by constructing document embeddings that preserve contextual...

Persistent link: https://www.econbiz.de/10015166393

How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas - In: Journal of Business Economics 94 (2023) 4, pp. 579-611

Persistent link: https://www.econbiz.de/10015404728

Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms

Schneider, Moritz; Brühl, Rolf - In: Journal of Business Economics 93 (2023) 9, pp. 1591-1628

This study investigates the predictive power of CEO characteristics on accounting fraud utilizing a machine learning … learning-based accounting fraud detection in isolation and as part of a novel combination with raw financial data items. We … employ five machine learning models well-established in the accounting fraud literature. Diverging from prior studies, we …

Persistent link: https://www.econbiz.de/10015199453

Does public funding reduce financial constraints of young firms in Germany?

Weuschek, Nadine - In: Journal of Business Economics 95 (2025) 1, pp. 103-154

This paper examines the financing situation of young firms in Germany after receiving public funding. I find that, on average, public funding is associated with a significant reduction in the future probability of experiencing financial constraints. While grant tend to improve relationships with...

Persistent link: https://www.econbiz.de/10015408738

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - In: Journal of Business Economics 94 (2023) 1, pp. 1-39

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict … considering accounting information on tax loss carryforwards does not enhance performance forecasts and typically even worsens …

Persistent link: https://www.econbiz.de/10015193588