Narrow search
Showing 1 - 10 of 1,214
Cover Image
Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting
Bourveau, Thomas - 2020
We examine whether higher accounting comparability between public and private firms facilitates the valuation of … the financial reporting of private firms that follow the same accounting standards as public firms has higher value … standard show a decrease in the value relevance of their reporting. These findings are consistent with higher accounting …
Persistent link: https://www.econbiz.de/10012836914
Cover Image
Boardroom Centrality and Firm Performance : Evidence from Private Firms
Afzali, Mansoor - 2019
Boardroom centrality, measured by directorship interlocks, positively influences future firm performance in private firms. The centrality-performance relationship is stronger for private firms, where the reductions in information asymmetry through increased connectedness are likely to decrease...
Persistent link: https://www.econbiz.de/10012891546
Cover Image
Mandatory accounting disclosure by small private companies
Arruñada, Benito - 2008
Persistent link: https://www.econbiz.de/10008663223
Cover Image
Debt Financing and Accounting Conservatism in Private Firms
Haw, In-Mu - 2014
This study investigates the role of public debt financing in shaping accounting conservatism in privately held … initial bonds, and that bond investors reward this long-term commitment to conservative accounting by gradually reducing …
Persistent link: https://www.econbiz.de/10013070438
Cover Image
The repelling factors of the management accounting methods under the COVID-19 : case studies based on the scenario of private enterprises
Yang, Chunyan; Di, Fangxin - In: International journal of technology management : IJTM 89 (2022) 1/2, pp. 124-138
Persistent link: https://www.econbiz.de/10013258193
Cover Image
The determinants of capitalising development costs in private companies : evidence from Germany
Eierle, Brigitte; Wencki, Simone - In: Journal of business economics : JBE 86 (2016) 3, pp. 259-300
Persistent link: https://www.econbiz.de/10011666970
Cover Image
The relation between auditing and accounting timeliness in Swedish private firms
Hartwig, Fredrik; Hansson, Emil; Nielsen, Linn; … - In: Journal of financial regulation and compliance 31 (2023) 3, pp. 379-396
Persistent link: https://www.econbiz.de/10014286268
Cover Image
The Role of the Private Sector in Fragile and Conflict-Affected States
Peschka, Mary Porter - 2011
This paper explores how the private sector can positively contribute to peace-building and conflict prevention, and how that positive private sector role can be supported and enhanced. The starting premise recognizes that the private sector exists in all conflict situations and has the potential...
Persistent link: https://www.econbiz.de/10012247741
Cover Image
The Demand for Audit in Private Firms : Recent Large-Sample Evidence from the UK
Dedman, Elisabeth - 2013
Although theory suggests that companies would rationally select into audit even if it were not a legal requirement, many countries impose mandatory audits. This is arguably due to an audit having elements of a public good, which may result in not enough audits being purchased without regulatory...
Persistent link: https://www.econbiz.de/10013087925
Cover Image
Corporate Social Performance of Indonesian State-Owned and Private Companies
Fauzi, Hasan - 2009
The objectives of this study are to analyze the difference of corporate social performance between State-owned and private companies in Indonesia, and also to analyze the correlation between the corporate social performance (CSP) and the corporate financial performance by using company size, and...
Persistent link: https://www.econbiz.de/10013155504