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Financial Reporting Around Private Firms' Equity Offerings.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Financial Reporting Around Private Firms' Equity Offerings./
Author:	Kang, Yiran.
Description:	1 online resource (84 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
Contained By:	Dissertations Abstracts International84-10A.
Subject:	Finance. -
Online resource:	click for full text (PQDT)
ISBN:	9798379412944

Financial Reporting Around Private Firms' Equity Offerings.
Kang, Yiran.

Financial Reporting Around Private Firms' Equity Offerings. - 1 online resource (84 pages)

Source: Dissertations Abstracts International, Volume: 84-10, Section: A.

Thesis (Ph.D.)--Columbia University, 2023.

Includes bibliographical references

This paper investigates how U.S. private firms communicate with equity investors around private capital raising. Using multiple research methods, including survey, interview, and archival analysis, I provide systematic evidence on private firms' public and private disclosure practices. I find that despite engaging in a low level of public disclosures, private firms actively communicate with investors through the private communication channel at initial fundraising and subsequent periods. Such private communication also exhibits greater cross-sectional variation. Focusing on provision of financial information, I provide evidence suggesting that private firm managers consider the relevance of information when making disclosure choices. Lastly, I investigate the relation between firms' private communication and public reporting preference and find a substitutive effect. The study informs current debate on regulating private market participants by examining existing disclosure landscape of private firms as an important first step.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379412944Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

Equity offeringsIndex Terms--Genre/Form:

554714
Electronic books.

Financial Reporting Around Private Firms' Equity Offerings.
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500 $a Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
500 $a Advisor: Breuer, Matthias.
502 $a Thesis (Ph.D.)--Columbia University, 2023.
504 $a Includes bibliographical references
520 $a This paper investigates how U.S. private firms communicate with equity investors around private capital raising. Using multiple research methods, including survey, interview, and archival analysis, I provide systematic evidence on private firms' public and private disclosure practices. I find that despite engaging in a low level of public disclosures, private firms actively communicate with investors through the private communication channel at initial fundraising and subsequent periods. Such private communication also exhibits greater cross-sectional variation. Focusing on provision of financial information, I provide evidence suggesting that private firm managers consider the relevance of information when making disclosure choices. Lastly, I investigate the relation between firms' private communication and public reporting preference and find a substitutive effect. The study informs current debate on regulating private market participants by examining existing disclosure landscape of private firms as an important first step.
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538 $a Mode of access: World Wide Web
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653 $a Equity offerings
653 $a Archival analysis
653 $a Financial information
653 $a Private communication
653 $a Equity investors
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