Using a sample of European venture capital (VC) investments, I study the relation between
VC contracts and exits. The data indicate that ex ante, stronger VC control rights increase …

This article explores the quality of accounting information in listed family firms. The authors
exploit the features of the Italian equity market characterized by high ownership …

This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …

Financial accounting reports plays a major role in kee** track of all financial transactions.
The management decision-making relies on accounting information, including the income …

To obtain more funds from the institutional investors, private equity (PE) fund managers may
report inflated valuations of private investee companies that are not yet sold. However, such …

Accounting practices in family firms, although displaying evident unique features, have
received relatively little attention as distinct from their equivalents in publicly held firms. This …

Understanding the relationship between the quality financial reporting and business
performance has received great attention by academic researchers and professional …

This article provides a definition of corporate␣ governance and highlights the challenges in
adapting understanding of governance to the privately-held firm. We emphasize the need to …

This study explores how firms' ownership structures affect their earnings quality and long‐
term performance. Focusing on a unique sample of private firms for which there is financial …

This study explores a large and detailed dataset of financial statements of Belgian small and
medium-sized enterprises (SMEs) over the 1997–2010 period. Using accruals quality as a …