Earnings Quality Across Different Reporting Regimes: Listed, Large Private, Medium-Sized, Small and Micro Companies in the UK
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-02-2015-0009
Abstract: Since the UK Companies Act 1981, there has developed a multi-tier framework for financial reporting. IFRS is designed for listed companies, there is a GAAP for large private and medium sized companies, and the FRSSE… read more here.
Keywords: reporting; quality; medium sized; large private ... See more keywords
Large private shareholders, industrial policies and industrial loans of city commercial banks: Evidence from China
Sign Up to like & getrecommendations! Published in 2022 at "PLOS ONE"
DOI: 10.1371/journal.pone.0278654
Abstract: We show that large private shareholders have an information advantage about their industry; this can alleviate the information asymmetry suffered by banks, and consequently, increase bank lending to these shareholders’ industry. Using a sample of… read more here.
Keywords: city commercial; private shareholders; commercial banks; industrial policies ... See more keywords
How Smart City Construction Affects Digital Inclusive Finance in China: From the Perspective of the Relationship between Government and Large Private Capital
Sign Up to like & getrecommendations! Published in 2023 at "Sustainability"
DOI: 10.3390/su15119035
Abstract: In China, the relationship between smart city policy (SCP) and the development of digital inclusive finance (DIF) partially mirrors the connection between the Chinese government and large private capital. This study examines this relationship using… read more here.
Keywords: finance; relationship; government; private capital ... See more keywords