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Keywords: financial reporting regulation
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Journal Articles

Do Public Financial Statements Influence Private Equity and Venture Capital Financing?

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Brian K. Baik, Natalie Berfeld, Rodrigo S. Verdi
Journal: The Accounting Review
The Accounting Review (2025) 100 (2): 1–20.
https://doi.org/10.2308/TAR-2022-0437
Published: 01 March 2025
... 2025 private equity venture capital financial reporting regulation private firms We study whether the public financial statements of private firms affect the probability of these firms raising private equity (PE) financing. Private capital markets have become...
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Journal Articles

Peer Effects and Disclosure Timing: Evidence from Earnings Announcements

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Phong Truong
Journal: The Accounting Review
The Accounting Review (2023) 98 (3): 427–458.
https://doi.org/10.2308/TAR-2020-0311
Published: 01 May 2023
... 15 08 2022 18 08 2022 2023 earnings announcement timing peer effects spillover effects financial reporting regulation market attention audit fees Wells Fargo [decides] to move up its earnings release date to this Friday so that it coincides with competitor JPMorgan Chase...
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