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I study the role of accounting and financial reporting in entrepreneurial finance by examining whether financial … financial reporting and capital raised, suggesting that accounting reduces information asymmetry with potential investors …
Persistent link: https://www.econbiz.de/10012847574
The nominee approach to equity crowdfunding pools all crowd investors into one (nominee) account where typically the platform acts as the legal owner but the crowd retains beneficial ownership. The platform plays an active digital corporate governance role that simultaneously enfranchises crowd...
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started the business. This article describes five finance and accounting pitfalls that should be avoided in order to increase … finance and accounting mistakes: insufficient capital, poor cash management, poor record keeping and controls, improper …
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This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646418
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 …
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