The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms
Niclas Hellman, Henrik Nilsson, Milda Tylaite and Derya Vural
| Year of publication: |
2022
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|---|---|
| Authors: | Hellman, Niclas ; Nilsson, Henrik ; Tylaite, Milda ; Vural, Derya |
| Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 31.2022, 5, p. 1175-1205
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| Subject: | cost of debt | financial reporting properties | financial statement comparability | IFRS for SMEs | mandatory adoption | Private firms | IFRS | KMU | SME | Kapitalkosten | Cost of capital | Jahresabschluss | Financial statement | Schweden | Sweden | Fremdkapital | Debt financing | Rechnungswesen | Accounting |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09638180.2022.2085758 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013492813