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.
Daniele, M., Differential reporting and earnings quality: is more better?, <<JOURNAL OF APPLIED ACCOUNTING RESEARCH>>, 2023; (NA): N/A-N/A. [doi:https://doi.org/10.1108/JAAR-08-2022-0206] [https://hdl.handle.net/10807/256494]
Differential reporting and earnings quality: is more better?
Daniele, Mario
2023
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.
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