References

• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
• 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2014Corporate Investment and Stock Market Listing: A Puzzle?811 cited
• 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms621 cited
• 2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
• 2013The separation of ownership and control and corporate tax avoidance509 cited
• 2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations467 cited
• 1998The Value of Auditor Assurance: Evidence from Loan Pricing417 cited
• 2013Financial Reporting Quality of U.S. Private and Public Firms408 cited
• 2012Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms