reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family … differential demand for and supply of financial reporting …

reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family … differential demand for and supply of financial reporting …

increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on … financial reporting quality should increase as the manager's wealth is tied more closely to the stock price, and this is what we … find. Our study contributes to the research on the impact of shareholders on financial reporting quality and to an emerging …

investigation of financial reporting quality (FRQ) of U.S. private versus public firms. We find that in general public firms have … higher accrual quality and are more conservative. The results are consistent with public firms' reporting reflecting greater … demand for financial information. However, these reporting qualities of public firms are mitigated or eliminated in settings …

investigation of financial reporting quality (FRQ) of U.S. private versus public firms. We find that in general public firms have … higher accrual quality and are more conservative. The results are consistent with public firms' reporting reflecting greater … demand for financial information. However, these reporting qualities of public firms are mitigated or eliminated in settings …

by large auditors. Our study highlights how auditors, as external monitors, can affect not only the financial reporting …