Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors

By Sharon P. Katz. 2009

170 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/bbcc668870a64b1311a8c9fa2af2945268bebc65

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In Accounting

1. Christopher S. Armstrong
2. W. Guay
3. Joseph P. Weber
4. Robert M. Bushman
5. David F. Larcker
6. Regina Wittenberg-Moerman
7. Jennifer Wu Tucker
8. Martin Walker

Citations in the corpus

• Venture Capital and Other Private Equity: A Survey (2011, unknown): “10 See similar evidence for BO-backed companies in (Katz 2009). than those filed by non-VC-backed companies.”
• Conforming Tax Avoidance and Capital Market Pressure (2019, unknown): “To construct our sample of quasi-private firms, we follow Katz (2009) and Givoly et al.”
• Materiality Guidance of the Major Public Accounting Firms (2015, unknown): “The more flexible guidance for nonpublic companies may reflect lower expected auditor litigation risk associated with nonpublic companies (Katz 2009; Badertscher, Jorgensen, Katz, and Kinney 2014).”
• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “Katz (2009) finds that firms backed by private equity report more conservatively and engage in less earnings management, results interpreted as being consistent with tighter monitoring and greater reputational concerns of private equity sponsors.”