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Keywords: private firms
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Journal Articles
The Accounting Review 1–27.
Published: 30 January 2024
... find no consistent evidence that private firms are more aggressive tax planners. We then examine whether private firms’ tax planning differs from that of public firms more generally. We find that private firms engage in more conforming tax planning (planning that also reduces pretax accounting income...
Journal Articles
The Accounting Review (2023) 98 (6): 381–405.
Published: 01 October 2023
... points to an important connection between norms, culture, and the financial system, based on their mutual reliance on relationships (e.g., Rajan and Zingales 1998 ; Leuz 2010 ). These findings also inform policy debates on regulating private firm disclosures, such as mandating financial (e.g...
Journal Articles
The Accounting Review (2023) 98 (5): 241–265.
Published: 01 September 2023
... spillovers (private firms) to firms with equity spillovers (public firms). I find that, absent equity spillovers, analysts rely more on mandatory SEC filings to fill the information gap for private firms. This additional effort, however, reduces debt analysts’ coverage of private firms overall. Conditional...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (6): 1–30.
Published: 01 November 2019
... CONFORM_TAX for matched samples of private and public firm-years. Prior research provides evidence that private firms are more willing to engage in book-tax conforming tax strategies that reduce both book and taxable incomes than public firms, since public firms are typically subject to greater capital market...
Journal Articles
The Accounting Review (2019) 94 (6): 31–60.
Published: 01 November 2019
... investment by private peers that share common input or output markets. An alternative shared sentiment hypothesis predicts a positive relation because private firm stakeholders share in the sentiment associated with misvaluation in public markets. Misvaluation is proxied using both the price...
Journal Articles
The Accounting Review (2013) 88 (5): 1715–1742.
Published: 01 September 2013
...Ole-Kristian Hope; Wayne B. Thomas; Dushyantkumar Vyas ABSTRACT: Using a new database that contains accounting data for a large sample of U.S. private firms, we provide an investigation of financial reporting quality (FRQ) of U.S. private versus public firms. We find that in general public firms...
Journal Articles