Finance and Accounting: Recent submissions

Now showing items 36-40 of 396

    • Examining accountability in relation to local football communities 

      Burns, J; Jollands, S (Emerald, 29 November 2022)
      Purpose: Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these locals, which is offered due to the ...

    • Pre-going private ownership around the world 

      Cumming, D; Peter, R; Sannajust, A; et al. (Wiley, 15 February 2018)
      Going private transactions are often highly leveraged, and give rise to potential agency conflicts among existing shareholders. But who exactly are those shareholders, and under what legal conditions are these transactions ...

    • Public‐to‐private buyouts and innovation 

      Cumming, D; Peter, R; Tarsalewska, M (Wiley, 18 May 2020)
      We study the effect of public-to-private buyout transactions on investments in innovation using an international sample over the 1997–2017 period. We use patent counts and citations to proxy for the quantity, quality and ...

    • Does venture capital backing improve disclosure controls and procedures? Evidence from management’s post-IPO disclosures 

      Cumming, D; Hass, LH; Myers, LA; et al. (Springer, 6 November 2022)
      Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture ...

    • Capital gains tax, venture capital and innovation in start-ups 

      Dimitrova, L; Eswar, SK (Oxford University Press, 8 September 2022)
      We examine the effect of staggered changes in the state-level capital gains tax on venture capital (VC)-backed start-ups and show that an increase in the tax rate of VC firms reduces the quantity and quality of patents by ...