1.Faculty of Economics and Management, University of Bolzano, Bolzano, Italy ;2.Bocconi University, Milan, Italy ;3.Stern School of Business, New York University, 44 West Fourth Street, 10-74, New York, NY, 10012, USA ;
Abstract:
Review of Accounting Studies - We examine how heterogeneity in organizational structure affects private firm earnings quality in the European Union. Organizational structure refers to whether the...