Public peers, accounting comparability, and value relevance of private firms' financial reporting
Year of publication: |
2023
|
---|---|
Authors: | Bourveau, Thomas ; Chen, Jason V. ; Elfers, Ferdinand ; Pierk, Jochen |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 4, p. 2642-2676
|
Subject: | Comparability | Information spillovers | Private firms | Value relevance | Vergleich | Comparison | Privatwirtschaft | Private sector | Unternehmenswert | Firm value | Rechnungswesen | Accounting | Informationswert | Information value | Bilanzpolitik | Accounting policy | Privatisierung | Privatization |
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