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SME Accounting Requirements: Basing Policy on Evidence · Study

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PreprintSME Accounting Requirements: Basing Policy on Evidence

Brian Singleton‐Green2015

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Preprintgreen2015

SME Accounting Requirements: Basing Policy on Evidence

Brian Singleton‐Green

17 citations·0/0 files stored·SSRN Electronic Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

2004Earnings quality in UK private firms: comparative loss recognition timeliness 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms 2013Financial Reporting Quality of U.S. Private and Public Firms 2009The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses 1999The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms

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Details

Year2015

Typepreprint

Published2015-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations17

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.2139/ssrn.2703246

openalex_workW2298915217

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