The Demand for Financial Statements in an Unregulated Environment: an Examination of the Production and Use of Financial Statements By Privately-Held Small Businesses

By Kristian D. Allee, Teri Lombardi Yohn. 2009

325 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b2ee5a8d2ad3d1b91b2a65c06894a31ca1be493c

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Citations in the corpus

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt (2015, methodology): “These variables are drawn from earlier research on small business lending (e.g., Cavalluzzo et al., 2002; Petersen and Rajan, 1994, 2002; Allee and Yohn, 2009).”
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011, unknown): “Second, insofar as Allee and Yohn (2009) find that most U.”
Bank liquidity provision across the firm size distribution (2020, background): “This evidence expands on earlier work that investigates financial reporting by small firms in much smaller data sets (Allee and Yohn, 2009; Minnis and Sutherland, 2017).”
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011, unknown): “6% in Allee and Yohn (2009, Table 1) who report the interest rates of surveyed U.S. private firms. A potential reason for the slightly higher interest rate in my sample is that the Allee and Yohn (2009) data is exclusively from the years 2003-2004 which had low prime interest rates relative to other”
The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK (2014, unknown): “For example, in the USA, the Securities Exchange Act of 1934 (s.12(g,)) only requires companies with asset values exceeding $10m and widely dispersed ownership (more than 500 ‘holders of record’) to produce financial statements (Abdel-Khalik, 1993; Allee and Yohn, 2009).”
Voluntary Audits Versus Mandatory Audits (2011, background): “Extant evidence indicates that audited companies enjoy less costly debt financing and less credit rationing than do companies that are not audited (Blackwell et al. 1998; Allee and Yohn 2009).”
Is the Risk of Product Market Predation a Cost of Disclosure (2016, background): “…companies and public firms).25 Ali et al. (2009) show that incorporating private firm data is critical to proxy for industry concentration, consistent with the importance of private firms to economic activity in the US and Europe (Badertscher et al., 2013; Minnis, 2011; Allee and Yohn, 2009).”
Real Effects of the Audit Choice (2016, unknown): “2 Also see Allee and Yohn (2009), Lisowsky and Minnis (2013), and Minnis and Sutherland (2014).”
A review of tax research (2010, unknown): “In addition, a recent stream of literature in accounting focuses on new venture activity and the reporting systems of the firm (Davila and Foster, 2005; Allee and Yohn, 2009; Cassar, 2009).”
SMEs and the credit crunch: Current financing difficulties, policy measures and a review of literature (2014, background): “, financial statements that have not been verified by an external auditor) have a much higher risk of material misstatement (e.g. Blackwell et al. 1998; Allee and Yohn, 2009).”