Campbell, Linda; Pitman, Marshall K. - In: International Journal of Accounting, Auditing and … 11 (2015) 2, pp. 107-129
The purpose of this study is to assess the factors associated with investor guidance required by SAB 74 (codified as SAB Topic 11.M) by 206 micro cap firms as they implement FIN 48. Logistic regression results support, overall, the expectation that industry affiliation is a significant predictor...