An Investigative Study Regarding Smes Specific Accounting Policies
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References listed on IDEAS
- Miles Gietzmann & Marco Trombetta, 2003. "Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 187-205.
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- Piosik Andrzej & Strojek-Filus Marzena, 2013. "An Assessment of the Application of Earnings Management Objectives and Instruments in Financial Reporting – Evidence of Survey Research Results," Scientific Annals of Economics and Business, Sciendo, vol. 60(2), pages 1-26, December.
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More about this item
Keywords
accounting policies; financial reporting; disclosure; SMEs;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
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