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European Accounting Review Volume 26, 2017 - Issue 2
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Original Articles

Bank Relationships and Private Firms’ Financial Reporting Quality

Jochen BigusDepartment of Finance & Accounting, Freie Universität Berlin, Berlin, GermanyCorrespondence[email protected]
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Christa HillebrandDepartment of Finance & Accounting, Freie Universität Berlin, Berlin, GermanyView further author information
Pages 379-409 | Received 18 Nov 2014, Accepted 27 Jan 2016, Published online: 13 Apr 2016

Citations (25)

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Read on this site (4)

Alessandro Mura. (2023) Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms. Accounting in Europe 20:3, pages 304-338.
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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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Niclas Hellman, Henrik Nilsson, Milda Tylaite & Derya Vural. (2022) The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms. European Accounting Review 31:5, pages 1175-1205.
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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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Articles from other publishers (21)

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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Laivi Laidroo, Merle Küttim, Kirsti Rumma, Paavo Siimann & Mari Avarmaa. (2023) Mandatory annual report filings of private companies – why late or missing?. Baltic Journal of Management.
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Chen Chen, Michelle Song, Cameron Truong & Jin Zhang. (2023) Naming as business strategy: an analysis of eponymy and debt contracting. Review of Accounting Studies.
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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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Anastasios Elemes & Andrei Filip. (2022) Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital. The International Journal of Accounting 57:02.
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Riccardo Palumbo & Pierangelo Rosati. (2022) Exploring the Relationship between New Bank Debt and Earnings Management: Evidence from Italian SMEs. Economies 10:6, pages 124.
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Aviner Augusto Silva ManoelMarcelo Botelho da Costa MoraesDavid Ferreira Lopes SantosGabriel Pereira Pündrich. (2022) Audit quality and the cost of debt in private firms: evidence from the Brazilian sugarcane industry. International Food and Agribusiness Management Review 25:1, pages 21-36.
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Florian Kiy & Theresa Zick. (2020) Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis. Journal of Business Economics 90:4, pages 615-673.
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Martin Glaum. (2020) Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. Schmalenbach Business Review 72:2, pages 225-270.
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Sasson Bar-Yosef, Carlo D’Augusta & Annalisa Prencipe. (2019) Accounting Research on Private Firms: State of the Art and Future Directions. The International Journal of Accounting 54:02, pages 1950007.
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Beatriz Garcia Osma, Jacobo Gomez-Conde & Elena de las Heras. (2018) Debt pressure and interactive use of control systems: Effects on cost of debt. Management Accounting Research 40, pages 27-46.
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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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Matthias Breuer, Katharina Hombach & Maximilian A Müller. (2018) How Does Financial Reporting Regulation Affect Firms’ Banking?. The Review of Financial Studies 31:4, pages 1265-1297.
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A. Habib, D. Ranasinghe & H.J. Huang. (2018) A literature survey of financial reporting in private firms. Research in Accounting Regulation 30:1, pages 31-37.
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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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Aline Grahn. (2018) Emission Levels and Greenhouse Gas Emissions Disclosure: Evidence From Private Firms. SSRN Electronic Journal.
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Belen Gill de Albornoz Noguer & Simona Rusanescu. (2018) Foreign Ownership and the Auditor's Opinion: An Analysis in Private Subsidiaries. SSRN Electronic Journal.
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Snjezana Deno, Thomas R. Loy & Carsten Homburg. (2017) What Happens if Private Accounting Information Becomes Public? The Case of Access to Bank Debt. SSRN Electronic Journal.
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Darren Bernard, David Burgstahler & Devrimi Kaya. (2016) Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality. SSRN Electronic Journal.
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Beatriz Garcia Osma, Jacobo Gomez-Conde & Elena de las Heras. (2016) Debt Pressure and the Choice of Interactive Control Systems: Effects on Cost of Debt. SSRN Electronic Journal.
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Jochen Bigus & Hendrik Hakenes. (2014) Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?. SSRN Electronic Journal.
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