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Time-varying accounting betas and risk estimation for thinly traded stocks : Finnish evidence
Junttila, Juha; Kallunki, Juha-Pekka; Martikainen, Teppo - In: Advances in financial planning and forecasting 10 (2001), pp. 1-24
Persistent link: https://www.econbiz.de/10001817223
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The effect of organizational life cycle stage on the use of activity-based costing
Kallunki, Juha-Pekka; Silvola, Hanna - In: Management accounting research 19 (2008) 1, pp. 62-79
Persistent link: https://www.econbiz.de/10003696306
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The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms
Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - In: The European accounting review 31 (2022) 5, pp. 1175-1205
Persistent link: https://www.econbiz.de/10013492813
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The Impact of an IFRS for SMEs-based Standard on Financial Reporting Properties and Cost of Debt Financing : Evidence from Swedish Private Firms
Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - 2022
In 2014, all larger Swedish private firms were required, at short notice, to adopt a new reporting standard (K3) based on IFRS for SMEs (2009 version). Using this shock to the reporting environment, we study the effects of the new reporting standard on groups’ financial reporting properties...
Persistent link: https://www.econbiz.de/10013406042