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 | Inglese |
|---|---|
| pagine (da-a) | N/A-N/A |
| Rivista | Journal of Applied Accounting Research |
| Numero di pubblicazione | NA |
| DOI | |
| Stato di pubblicazione | Pubblicato - 2023 |
All Science Journal Classification (ASJC) codes
- Contabilità
- Economia, Econometria e Finanza (varie)
- Sistemi Informativi e Gestione dell’Informazione
Keywords
- differential reporting
- earnings quality
- financial reporting
- sms