Differential reporting and earnings quality: is more better?

Mario Daniele*

*Autore corrispondente per questo lavoro

Risultato della ricerca: Contributo in rivistaArticolo in rivista

Abstract

When financial statements are public, the choice between alternative reporting regimes constitutes a signal that addresses external stakeholders. Generally, the choice of more complex regimes acts as a complement of firms' transparency. However, in the absence of audits, opportunistic behaviors could be incentivized. This study aims to test whether SMEs' choice between alternative accounting regimes is associated with earnings quality.
Lingua originaleEnglish
pagine (da-a)N/A-N/A
RivistaJournal of Applied Accounting Research
DOI
Stato di pubblicazionePubblicato - 2023

Keywords

  • differential reporting
  • earnings quality
  • financial reporting
  • sms

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