2021
DOI: 10.1080/00014788.2021.1982670
|View full text |Cite
|
Sign up to set email alerts
|

Private firm accounting: the European reporting environment, data and research perspectives

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
3
1
1

Citation Types

0
12
0

Year Published

2022
2022
2024
2024

Publication Types

Select...
6
2

Relationship

1
7

Authors

Journals

citations
Cited by 39 publications
(12 citation statements)
references
References 150 publications
0
12
0
Order By: Relevance
“…However, for the analyses in this paper, it is critical to correctly identify the listing status at the time of the deal. To obtain correct time-series information on a target firm's listing status, we use the historical Orbis tapes for each sample year to extract the corresponding data (Beuselinck et al 2021), which are available for 88,980 deals.…”
Section: Sample Selection and Descriptivesmentioning
confidence: 99%
See 2 more Smart Citations
“…However, for the analyses in this paper, it is critical to correctly identify the listing status at the time of the deal. To obtain correct time-series information on a target firm's listing status, we use the historical Orbis tapes for each sample year to extract the corresponding data (Beuselinck et al 2021), which are available for 88,980 deals.…”
Section: Sample Selection and Descriptivesmentioning
confidence: 99%
“…29 The lack of more granular financial reporting data for most private firms on the Bureau van Dijk Orbis database and the nonrecognition of certain assets and liabilities under individual local GAAP systems prevents us from further decomposing assets and liabilities into other specific line items mentioned by the interviewees (e.g., leasing, provisions). For a more detailed discussion of private firm accounting data availability in the European Union, see Beuselinck et al (2021). 30 For brevity, we only report the difference in adj.…”
Section: Overviewmentioning
confidence: 99%
See 1 more Smart Citation
“…Moreover, as noted by Beuselinck et al (2021), studying private firms can yield new insights of general interest given the particular characteristics of private firms, which include distinctive characteristics regarding regulatory settings and agency issues. It is, for example, impossible to study the effect of non-audit on timeliness in public firms, as all public firms are required by law to audit their financial statements.…”
Section: Introductionmentioning
confidence: 99%
“…In the European Union (EU), the requirement to file annual reports yearly is applied to private companies of all sizes (for details see section 2.2.). However, little is known about what affects private companies' compliance with these requirements (Beuselinck et al, 2023). This is despite the fact that almost 12% of small companies in the UK (Clatworthy and Peel, 2016), close to 31% in Belgium (Luypaert et al, 2016), 67% in Germany (Eierle et al, 2011) and over 40% in Estonia (Laidroo et al, 2020) delay their annual report filings.…”
Section: Introductionmentioning
confidence: 99%