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Private company finance and financial reporting

Private company finance and financial reporting

 Hope, Ole-Kristian.
 2017.
 p. 506 - 537. English
Financial reporting qualityPrivate FirmsDemand And Supply FactorsFinancing
Tác giả CN Hope, Ole-Kristian.
Nhan đề Private company finance and financial reporting/ Ole-Kristian Hope,Dushyantkumar Vyas
Thông tin xuất bản 2017.
Mô tả vật lý p. 506 - 537.
Tóm tắt 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 ownership, and private-equity financing), and trade credit (supplier credit and factoring). Our primary conclusions are that there is significant heterogeneity in the way in which private companies are financed that is influenced by their specific business contexts, and that this heterogeneity in financing is associated with differential demand for and supply of financial reporting.
Từ khóa tự do Financial reporting quality
Từ khóa tự do Private Firms
Từ khóa tự do Demand And Supply Factors
Từ khóa tự do Financing
Tác giả(bs) CN Hope, Ole-Kristian
Tác giả(bs) CN Vyas, Dushyantkumar
Nguồn trích Accounting and Business Research- vol.47, no. 5/2017
MARC
Hiển thị đầy đủ trường & trường con
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520[ ] |a 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 ownership, and private-equity financing), and trade credit (supplier credit and factoring). Our primary conclusions are that there is significant heterogeneity in the way in which private companies are financed that is influenced by their specific business contexts, and that this heterogeneity in financing is associated with differential demand for and supply of financial reporting.
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