The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms

1996 ◽  
Vol 34 (1) ◽  
pp. 23 ◽  
Author(s):  
C. Bryan Cloyd ◽  
Jamie Pratt ◽  
Toby Stock
Keyword(s):  
Financial Accounting ◽  
Private Firms ◽  
Accounting Choice ◽  
Public And Private

scholarly journals Stock market listing and the use of trade credit: Evidence from public and private firms

2017 ◽  
Vol 46 ◽  
pp. 391-410 ◽  
Author(s):  
Yomna Abdulla ◽  
Viet Anh Dang ◽  
Arif Khurshed
Keyword(s):  
Stock Market ◽  
Trade Credit ◽  
Private Firms ◽  
Public And Private

scholarly journals Quality and competition between public and private firms

2017 ◽  
Vol 140 ◽  
pp. 336-353 ◽  
Author(s):  
Liisa T. Laine ◽  
Ching-to Albert Ma
Keyword(s):  
Private Firms ◽  
Public And Private

Corporate Elites and American Politics

2021 ◽  
pp. 1-26
Author(s):  
Darren R. Halpin ◽  
Anthony J. Nownes
Keyword(s):  
Public Policy ◽  
Silicon Valley ◽  
The Political ◽  
Private Firms ◽  
Advocacy Organizations ◽  
Public And Private ◽  
Business Lobbying ◽  
Book Studies ◽  
Corporate Elites ◽  
To Come

The book begins by introducing the Silicon Valley 150+, the 175 biggest public and private firms in Silicon Valley, and discusses the intent of the book: to examine the political engagement of those individuals who founded and are CEOs of the SV150+ firms. This chapter introduces the main themes of the book, positioning the book against literatures covering business lobbying, political donations by firms, philanthropy and public policy, and the formation of new advocacy organizations. The chapter also includes three important lists: (1) the SV150+ firm list—the list of Silicon Valley firms the book studies; (2) the SV150+ CEO list—the list of CEOs the book studies; and (3) the SV150+ founder list—the list of founders the book studies. The chapter concludes with an overview of the chapters to come.

scholarly journals Innovation Strategy of Private Firms

2017 ◽  
Vol 53 (1) ◽  
pp. 1-32 ◽  
Author(s):  
Huasheng Gao ◽  
Po-Hsuan Hsu ◽  
Kai Li
Keyword(s):  
New Technology ◽  
Equity Markets ◽  
Life Cycles ◽  
Innovation Strategy ◽  
Private Firms ◽  
Investment Horizon ◽  
Public And Private ◽  
Public Firms ◽  
Innovation Strategies ◽  
Public Equity

We compare innovation strategies of public and private firms based on a large sample over the period 1997–2008. We find that public firms’ patents rely more on existing knowledge, are more exploitative, and are less likely in new technology classes, while private firms’ patents are broader in scope and more exploratory. We investigate whether these strategies are due to differences in firm information environments, CEO risk preferences, firm life cycles, corporate acquisition policies, or investment horizons between these two groups of firms. Our evidence suggests that the shorter investment horizon associated with public equity markets is a key explanatory factor.

scholarly journals CEO Turnover–Performance Sensitivity in Private Firms

2017 ◽  
Vol 52 (2) ◽  
pp. 583-611 ◽  
Author(s):  
Huasheng Gao ◽  
Jarrad Harford ◽  
Kai Li
Keyword(s):  
Chief Executive ◽  
Ceo Turnover ◽  
Private Firms ◽  
Board Structure ◽  
Turnover Rates ◽  
Public And Private ◽  
Public Firms ◽  
Performance Improvements ◽  
Performance Sensitivity ◽  
Quality Of Accounting Information

We compare chief executive officer (CEO) turnover in public and large private firms. Public firms have higher turnover rates and exhibit greater turnover–performance sensitivity (TPS) than private firms. When we control for pre-turnover performance, performance improvements are greater for private firms than for public firms. We investigate whether these differences are due to differences in quality of accounting information, the CEO candidate pool, CEO power, board structure, ownership structure, investor horizon, or certain unobservable differences between public and private firms. One factor contributing to public firms’ higher turnover rates and greater TPS appears to be investor myopia.

Privatisation in Australia: Understanding the Incentives in Public and Private Firms

1998 ◽  
Vol 31 (4) ◽  
pp. 313-328 ◽  
Author(s):  
Stephen King ◽  
Rohan Pitchford
Keyword(s):  
Private Firms ◽  
Public And Private
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