This study provides a guide to accounting research on private firms with an emphasis on the
European setting. We start by providing an overview of private firm financial reporting …

We conduct a literature review of 60 studies on the impact of book-tax conformity on
earnings management. We review this relationship in public firms, and then in public versus …

This paper examines earnings management and tax aggressiveness in SMEs. First, we find
a discontinuity around zero in the distribution of earnings but not in the distribution of …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

Purpose This study aims to investigate the role of negative media coverage of
environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by …

We discuss some pitfalls associated with using residuals as dependent variables in
accounting research. We provide basic intuition for why the typical implementation of this …

This study examines whether and how fiscal stress in China's local governments shapes
firms' earnings management. We employ a difference-in-differences approach that utilizes …

Purpose Recent accounting literature claims that private firms' heterogeneity influences the
quality of earnings. Along with certain drivers of heterogeneity, private firms get involved in …

Private equity (PE) funds are increasingly important to the economy and now serve as the
primary vehicle for raising new capital. However, a limited understanding of the unique PE …

Employing a comprehensive dataset spanning 11 European Union countries, we provide
novel insights on how country-level institutional factors affect differences in the extent of real …