The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms
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 | Jahresabschluss | Financial statement | Kapitalkosten | Cost of capital | Schweden | Sweden | Fremdkapital | Debt financing | Vergleich | Comparison |
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