Private Firm Accounting Literature Database

Posted by JOCHEN PIERK - Apr 11, 2024
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Given the importance of private firms for the global economy, there is a growing interest in research on private firms in general and on private firm accounting in particular. Our openly accessible online app (Privat Firm Accounting Literature Database) allows interested readers to explore their own dip into the literature. The database allows to filter for:

  • Keywords / full-text search
  • Topics (e.g. accounting quality, audit, banks, disclosure, IFRS, …)
  • Country/Regions
  • Data source (e.g. Orbis, Amadeus, or country-specific database)
  • Sample period
  • Publishing date

The original database included 121 references. We now updated the database with more recent publications. The current sample presented by this app covers 144 original research papers and seven overview papers that have been published between 1986 and 2023.

The database is an online extension of the paper Private firm accounting: the European reporting environment, data and research perspectives (C. Beuselinck, F. Elfers, J. Gassen, and J. Pierk). We believe the database and the paper to be insightful for a wide range of scholars, but we especially designed this overview to serve as a point of reference for PhD students and academics who are new to the private firm accounting literature.

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