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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

Private Equity Firms: Decisions Influenced by Time and the

Implications for Value Harvesting

Author(s): Lachlan R. Whatley, Bill Doucette

Citation: Lachlan R. Whatley, Bill Doucette, (2013) "Private Equity Firms: Decisions Influenced by Time and the Implications for Value Harvesting," Journal of Accounting and Finance, Vol. 13, Iss. 4, pp. 96 - 106

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This paper combines existing theory on approaches to organizational change interventions and links this

theory to the price earnings ratio method of valuation. In doing so, this paper introduces levers for value

creation that are determined by the appropriate change intervention typology and are influenced by the

constraint of time. This paper then takes this new theory and applies it to a case study. As a result, this

theoretical paper seeks to showcase the importance of time and the possible implications for the chosen

intervention method, which ultimately influence value harvesting for private equity firms.