Beuselinck, Christof; Deloof, Marc; Manigart, Sophie - In: Journal of Business Finance & Accounting 36 (2009-06) 5-6, pp. 587-615
This paper examines the relation between private equity (PE) investors' involvement and their portfolio firms' earnings quality. We operationalize earnings quality through comparative analyses of conditional loss recognition timeliness. For a sample of unlisted Belgian firms, we find that PE...