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European Accounting Review Volume 25, 2016 - Issue 3
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Original Articles

Legal Form and Earnings Properties

Jochen BigusDepartment of Finance & Accounting, Freie Universität Berlin, Berlin, GermanyCorrespondence[email protected]
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,
Nadine GeorgiouDepartment of Finance & Accounting, Freie Universität Berlin, Berlin, GermanyView further author information
&
Philipp SchornDepartment of Business, Economics and Society, Rhine-Waal University of Applied Sciences, Kleve, GermanyView further author information
Pages 515-548 | Received 30 Apr 2014, Accepted 16 Apr 2015, Published online: 16 Jun 2015

Citations (19)

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Read on this site (5)

Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
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Brigitte Eierle, David Shirkhani & Christiane Helduser. (2018) The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms. Accounting in Europe 15:3, pages 323-346.
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Jochen Bigus & Stefanie Häfele. (2018) Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms. European Accounting Review 27:1, pages 37-74.
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Ole-Kristian Hope & Dushyantkumar Vyas. (2017) Private company finance and financial reporting. Accounting and Business Research 47:5, pages 506-537.
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Jochen Bigus & Christa Hillebrand. (2017) Bank Relationships and Private Firms’ Financial Reporting Quality. European Accounting Review 26:2, pages 379-409.
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Articles from other publishers (14)

Jochen Bigus & Marina Weicker. (2024) Relationship banking and firms’ earnings quality – Does it matter whether banks are creditors or owners?. Journal of Banking & Finance 159, pages 107050.
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Jochen Bigus & Marina Weicker. (2023) Relationship Banking and Firms’ Earnings Quality – Does it Matter Whether Banks are Creditors or Owners?. SSRN Electronic Journal.
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Indu Khurana, Dmitriy Krichevskiy, Gregory Dempster & Sean Stimpson. (2020) Institutions, entrepreneurial adaptation, and the legal form of the organization. Journal of Entrepreneurship and Public Policy 10:2, pages 261-283.
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Massimiliano Bonacchi, Antonio Marra & Paul Zarowin. (2019) Organizational structure and earnings quality of private and public firms. Review of Accounting Studies 24:3, pages 1066-1113.
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Moritz Bassemir & Zoltán Novotny-Farkas. (2018) IFRS adoption, reporting incentives and financial reporting quality in private firms. Journal of Business Finance & Accounting 45:7-8, pages 759-796.
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Ole-Kristian Hope, Wayne B. Thomas & Dushyantkumar Vyas. (2017) Stakeholder demand for accounting quality and economic usefulness of accounting in U.S. private firms. Journal of Accounting and Public Policy 36:1, pages 1-13.
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Jochen Bigus & Aline Grahn. (2022) Small Loss Avoidance with Cooperatives: Is it Driven by Debt Financing Demands or Members’ Commitment?. SSRN Electronic Journal.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2019) Accounting by Private Firms: Empirical Evidence, Data, and Research Perspectives. SSRN Electronic Journal.
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Ole-Kristian Hope. (2016) Private Company Finance and Financial Reporting. SSRN Electronic Journal.
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Massimiliano Bonacchi, Antonio Marra & Paul Zarowin. (2016) Earnings Quality of Private and Public Firms: Business Groups versus Stand-Alone Firms. SSRN Electronic Journal.
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Thomas R. Loy. (2016) Earnings and Balance-Sheet Properties and the Interplay of Tax Incentives and Tax Enforcement. SSRN Electronic Journal.
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Brian Singleton-Green. (2015) SME Accounting Requirements: Basing Policy on Evidence. SSRN Electronic Journal.
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Christa Bauer & Jochen Bigus. (2015) Bank Relationships and Private Firmss Financial Reporting Opacity. SSRN Electronic Journal.
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Ole-Kristian Hope, Wayne B. Thomas & Dushyantkumar Vyas. (2014) Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms. SSRN Electronic Journal.
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