Contributing to private firms’ accounting research

Titolo Rivista FINANCIAL REPORTING
Autori/Curatori Carlo D’Augusta, Eva Eberhartinger, Andrea Lionzo
Anno di pubblicazione 2025 Fascicolo 2025/2
Lingua Inglese Numero pagine 13 P. 5-17 Dimensione file 84 KB
DOI 10.3280/ fr202521467
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  1. Bar-Yosef, S., D’Augusta, C., & Prencipe, A. (2019). Accounting research in private firms: State of the art and future directions. The International Journal of Ac-counting, 54(02), 1-81.
  2. Bernard, D., Burgstahler, D., & Kaya, D. (2018). Size management by European private firms to minimize proprietary costs of disclosure. Journal of Accounting and Economics, 66(1), 94-122.
  3. Beuselinck, C., Elfers, F., Gassen, J., & Pierk, J. (2023). Private firm accounting: The European reporting environment, data and research perspectives. Account-ing and Business Research, 53(1), 38-82. DOI: 10.1080/00014788.2021.1982670
  4. Burgstahler, D. C., Hail, L., & Leuz, C. (2006). The Importance of Reporting Incen-tives: Earnings Management in European Private and Public Firms. The Account-ing Review, 81(5), 983-1016.
  5. Habib, A., Ranasinghe, D., & Huang, H. J. (2018). A literature survey of financial reporting in private firms. Research in Accounting Regulation, 30(1), 31-37.
  6. Hope, O.-K., & Vyas, D. (2017). Private company finance and financial reporting. Accounting and Business Research, 47(5), 506-537. DOI: 10.1080/00014788.2017.1303963
  7. Incollingo, A., & Lionzo, A. (2023). Private Firm Accounting in the EU: Still an Incomplete and Fragmented Picture. In A. Incollingo & A. Lionzo (A c. Di), The European Harmonization of National Accounting Rules: The Application of Di-rective 2013/34/EU in Europe (pp. 313-328). Springer International Publishing. DOI: 10.1007/978-3-031-42931-6_16
  8. Minnis, M., & Shroff, N. (2017). Why Regulate Private Firm Financial Reporting and Auditing?. Accounting and Business Research, 47(5), 473-502. DOI: 10.1080/00014788.2017.1303962
  9. Vanstraelen, A., & Schelleman, C. (2017). Auditing Private Companies: What Do We Know? Accounting and Business Research, 47(5), 565-584. DOI: 10.1080/00014788.2017.1314104

Carlo D’Augusta, Eva Eberhartinger, Andrea Lionzo, Contributing to private firms’ accounting research in "FINANCIAL REPORTING" 2/2025, pp 5-17, DOI: 10.3280/ fr202521467