Do private equity funds manipulate reported returns?

A-Tier
Journal: Journal of Financial Economics
Year: 2019
Volume: 132
Issue: 2
Pages: 267-297

Authors (3)

Brown, Gregory W. (not in RePEc) Gredil, Oleg R. (not in RePEc) Kaplan, Steven N. (University of Chicago)

Score contribution per author:

1.341 = (α=2.01 / 3 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Private equity funds hold assets that are hard to value. Managers have incentives to distort reported valuations if these reports are used by investors to decide on commitments to subsequent funds. Using a large dataset of buyout and venture funds, we test for the presence of return manipulations. We find that some underperforming managers inflate reported returns during fundraising. However, those managers are less likely to raise a next fund, suggesting that investors can see through the manipulation. In contrast, top-performing funds appear to understate valuations. A simple theoretical framework rationalizes our empirical results as well as those of related papers.

Technical Details

RePEc Handle
repec:eee:jfinec:v:132:y:2019:i:2:p:267-297
Journal Field
Finance
Author Count
3
Added to Database
2026-01-25