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dc.contributor.authorBeuselinck, Christof
dc.contributor.authorManigart, Sophie
dc.date.accessioned2017-12-02T14:23:20Z
dc.date.available2017-12-02T14:23:20Z
dc.date.issued2005
dc.identifier.urihttp://hdl.handle.net/20.500.12127/1873
dc.description.abstractWe argue and empirically show on a sample of 270 unquoted, private equity backed companies that the shareholder structure of private companies influences the quality of their accounting information. We show that companies in which private equity (PE) investors have a higher equity stake produce accounting information that is of lower quality than companies in which PE investors have a lower equity stake, controlling for company size and age. We argue that this is evidence that a large equity stake is a substitute for high earnings quality.
dc.language.isoen
dc.publisherVlerick Business School
dc.subjectCorporate Finance
dc.subjectMergers & Acquisitions
dc.titleFinancial reporting quality in private equity backed companies: the impact of ownership concentration
refterms.dateFOA2019-10-14T12:44:42Z
dc.source.issue23
dc.source.numberofpages23
vlerick.knowledgedomainAccounting & Finance
vlerick.supervisor
vlerick.typecommWorking paper
vlerick.vlerickdepartmentA&F
dc.relation.urlhttp://public.vlerick.com/Publications/17522f07-6aa9-e011-8a89-005056a635ed.pdf
dc.identifier.vperid80823
dc.identifier.vperid35884
dc.identifier.vpubid2109


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