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SME Accounting Requirements: Basing Policy on Evidence
16 references·1 citing·50 second hopsampled
SME Accounting Requirements: Basing Policy on Evidence (2015)SME Accounting Requirements: Basing Polic…Alternative information sources and information asymmetry reduction: Evidence from small business debt (2014)Alternative information sourc…Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014)Accounting Research in Family…Financial Reporting Quality of U.S. Private and Public Firms (2013)Financial Reporting Quality o…Voluntary Audits versus Mandatory Audits (2011)Voluntary Audits versus Manda…The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)The Value of Financial Statem…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…Financial credibility, ownership, and financing constraints in private firms (2011)Financial credibility, owners…Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland (2011)Audit Quality and Cost of Deb…The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses (2009)The Demand for Financial Stat…Perceived competition, profitability and the withholding of information about sales and the cost of sales (2009)Perceived competition, profit…Relationship lending and SME financing in the continental European bank-based system (2008)Relationship lending and SME …Publicly traded versus privately held: implications for conditional conservatism in bank accounting (2008)Publicly traded versus privat…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms (1999)The Effects of Taxes, Agency …Financial Reporting in Non-Listed Family Firms: Insights From Interviews With CFOs (2020)Financial Reporting in Non-Li…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)A Survey of Corporate Governance (1997)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Why Are Earnings Kinky? 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References

  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms621 cited
  • 2013Financial Reporting Quality of U.S. Private and Public Firms408 cited
  • 2009The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses365 cited
  • 1999The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms331 cited
  • 2011Voluntary Audits versus Mandatory Audits292 cited
  • 2009Perceived competition, profitability and the withholding of information about sales and the cost of sales269 cited
  • 2008Publicly traded versus privately held: implications for conditional conservatism in bank accounting268 cited
  • 2014Accounting Research in Family Firms: Theoretical and Empirical Challenges231 cited
  • 2008Relationship lending and SME financing in the continental European bank-based system208 cited

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  • 2014Alternative information sources and information asymmetry reduction: Evidence from small business debt191 cited
  • 2011Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland188 cited
  • 2011Financial credibility, ownership, and financing constraints in private firms174 cited
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    • 2020Financial Reporting in Non-Listed Family Firms: Insights From Interviews With CFOs16 cited