SME Accounting Requirements: Basing Policy on Evidence

Earnings quality in UK private firms: comparative loss recognition timeliness

Ray Ball, Lakshmanan Shivakumar · Journal of Accounting and Economics · 2004 · 2.5K citations

Business, Accounting, Business Economics +16

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

David Burgstahler, Luzi Hail, Christian Leuz · The Accounting Review · 2006 · 1.7K citations

Business, Accountancy, Accounting +17

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Feng Chen, Ole‐Kristian Hope, Qingyuan Li et al. · The Accounting Review · 2011 · 1.2K citations

Business, Accountancy, Finance +15

Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks

Anne Beatty, Bin Ke, Kathy R. Petroni · The Accounting Review · 2002 · 897 citations

Business, Accountancy, Finance +13

The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Michael Minnis · Journal of Accounting Research · 2011 · 641 citations · Full text

Business, Accountancy, Finance +13