Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms

Going Public: Diversity Disclosures by Large U.K. Law Firms

Volatility and Dispersion in Business Growth Rates: Publicly Traded versus Privately Held Firms

We study the variability of business growth rates in the U.S. private sector from 1976 onwards. To carry out our study, we exploit the recently developed Longitudinal Business Database (LBD), which contains annual observations on employment and payroll for all U.S. businesses. Our central finding is a large secular decline in the cross sectional dispersion of firm growth rates and in the averag...

Earnings Management and the Effect of Earnings Quality in Relation to Bankruptcy Level (Firms Listed at the Tehran Stock Exchange)

This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

A comparison of CEO pay–performance sensitivity in privately-held and public firms☆

☆ We thank the Editor Stuart Gillan, an anonymous refe Kecskés,Mike Lemmon, Bingxuan Lin, PaulMalatesta, Ern Zhang, and seminar participants at ConcordiaUniversity,H Singapore, Peking University, Shanghai Advanced Institu of International Business and Economics, University of N Xiamen University, and conference participants at the ESE national Conference in Finance (Wuhan), the Northern Fi Fina...

The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...