Výsledky vyhledávání - "Tylaite, M. (Milda)"

The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing:evidence from Swedish private firms

Autor: Hellman, N. (Niclas), Nilsson, H. (Henrik), Tylaite, M. (Milda), Vural, D. (Derya)

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

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2423::83bc91185423ccd01c53bc3071e4bd95
http://urn.fi/urn:nbn:fi-fe2023061956453

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