Does Public Ownership of Equity Improve Earnings Quality?
نویسندگان
چکیده
منابع مشابه
Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors*
This study explores how firms’ ownership structures affect their earnings quality and long-term performance. Focusing on a unique sample of private firms for which there is financial data available in the years before and after their initial public offering (IPO), I differentiate between those that have private equity sponsorship (PE-backed firms) and those that do not (non-PEbacked firms). The...
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ژورنال
عنوان ژورنال: The Accounting Review
سال: 2010
ISSN: 0001-4826,1558-7967
DOI: 10.2308/accr.2010.85.1.195