...Giorgio Ricciardi; Pietro Fera; Nicola Moscariello; Elbano De Nuccio Purpose Recent accounting literature claims that private firms’ heterogeneity influences the quality of earnings. Along with certain drivers of heterogeneity, private firms get involved in specific programs aimed at fostering...

... observe that the intensity of private firms' R&D spending increases with higher internal cash flow, leverage and industry information quality. The authors results remain robust to alternative econometric models. Research limitations/implications Despite the findings of this study, the authors...

...Charlotte Haugland Sundkvist; Tonny Stenheim Purpose This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices in family firms may differ from non-family firms and may vary among...

...Steve O’Callaghan; John Ashton; Lynn Hodgkinson Purpose The purpose of this paper is to investigate two related questions. First, is earnings management behaviour in private firms related to managerial ownership and if so, what form does the relationship take. Second, is there evidence...

... earnings management is more prevalent when the decision is not taken. Design/methodology/approach This study uses the financial statement data of Finnish private firms and studies 350 fiscal year-end changing firms and 700 non-changing firms with logistic and linear regression analysis. Discretionary...