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Explaining Accounting Policy Choices of SME’s: An Empirical Research on the Evaluation Methods
10 references·3 citing·48 second hop
Explaining Accounting Policy Choices of SME’s: An Empirical Research on the Evaluation Methods (2010)Explaining Accounting Policy Choices of S…Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2007)Country Effects and Sector Ef…Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide (2006)Factors influencing a firm's …Equity fund raising and “creative” accounting practices : indications from Athens stock exchange for the 1999-2000 period (2005)Equity fund raising and “crea…The use of accounting flexibility to reduce labor renegotiation costs and manage earnings (2000)The use of accounting flexibi…The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms (1996)The Use of Financial Accounti…The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…The investment opportunity set and accounting procedure choice (1993)The investment opportunity se…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure (1975)Company Size, Listed Versus U…Maturity in management accounting: Exploratory study in Portuguese SME (2016)Maturity in management accoun…Is SMEs accounting influenced by taxation? Some empirical evidence from Romania (2012)Is SMEs accounting influenced…"The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation " (2012)"The Relationship Between Acc…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)Limited-Dependent and Qualitative Variables in Econometrics (1983)Management ownership and market valuation (1988)Investment opportunities and the structure of executive compensation (1996)The effect of supply chain glitches on shareholder wealth (2003)Capital Versus Performance Covenants in Debt Contracts (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Αn Integrated Financial Ratio Analysis as a Navigation Compass through the Fraudulent Reporting Conundrum: Α Case Study (2019)Data Envelopment Analysis (DEA) and Financial Ratios: Α Pro-Stakeholders’ View of Performance Measurement for Sustainable Value Creation of the Wind Energy (2020)EFFECT OF FINANCIAL MANAGEMENT PRACTICES ON PERFORMANCE OF MICRO AND SMALL ENTERPRISES IN BUNGOMA TOWN (2020)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Intellectual capital disclosure and corporate governance structure in UK firms (2008)The effect of corporate governance on sustainability disclosure (2010)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Positive Accounting Theory (1985)Research methods for business: A skill building approach (1993)Research methods in the social sciences (2005)What Determines the Use of Capital Budgeting Methods? 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(1968)Taxes and Business Strategy: A Planning Approach (1991)Materiality and Contingent Tax Liability Reporting (2002)Taxable Income, Future Earnings, and Equity Values (2004)Cheating Ourselves: The Economics of Tax Evasion (2007)Accounting-based constraints in public and private debt agreements (1990)Deposit Insurance and Wealth Effects: The Value of Being "Too Big to Fail" (1990)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation (2009)Pension plan accounting estimates and the freezing of defined benefit pension plans (2010)The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)The effect of international institutional factors on properties of accounting earnings (2000)Have IFRS made a difference to intra-country financial reporting diversity? (2010)IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability (2010)How should we estimate value-relevance models? Insights from European data (2017)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The impact of culture and governance on corporate social reporting (2005)The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe (1998)Content analysis of social, environmental reporting: what is new? (2006)Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)
this work references cited by second hop

References

  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 1993The investment opportunity set and accounting procedure choice442 cited
  • 1975Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure410 cited
  • 1996The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms259 cited
  • 2000The use of accounting flexibility to reduce labor renegotiation costs and manage earnings130 cited
  • 2007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice126 cited
  • 2006Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide56 cited
  • 2005Equity fund raising and “creative” accounting practices : indications from Athens stock exchange for the 1999-2000 period18 cited

Cited by

  • 2012Is SMEs accounting influenced by taxation? Some empirical evidence from Romania17 cited
  • 2012"The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation "12 cited
  • 2016Maturity in management accounting: Exploratory study in Portuguese SME10 cited

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