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 originale | English |
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pagine (da-a) | N/A-N/A |
Rivista | Journal of Applied Accounting Research |
DOI | |
Stato di pubblicazione | Pubblicato - 2023 |
Keywords
- differential reporting
- earnings quality
- financial reporting
- sms