Private company finance and financial reporting

Ole‐Kristian Hope · Dushyantkumar Vyas

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

Abstract

This article provides a comprehensive assessment of private firms’ financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee ownership, and private-equity financing), and trade credit (supplier credit and factoring). Our primary conclusions are that there is significant heterogeneity in the way in which private companies are financed that is influenced by their specific business contexts, and that this heterogeneity in financing is associated with differential demand for and supply of financial reporting.

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References

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2021Private firm accounting: the European reporting environment, data and research perspectives 2018IFRS adoption, reporting incentives and financial reporting quality in private firms 2020Government procurement and financial statement certification: Evidence from private firms in emerging economies 2019Organizational structure and earnings quality of private and public firms 2018The impact of financial reporting quality on debt maturity: the case of private firms

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