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The Cost of Debt Implications of Information Environment Choices Among Privately Owned Swedish Small and Mid-Sized Companies
Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
Business School University of Exeter, Exeter, United Kingdom.
2013 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Abstract [en]

We investigate improvements of the information environment and cost of debt implications. Capturing choices of accounting standards, auditor quality, and board size reflecting improvements of the information environment we find that the need of financing triggers an improvement, the most common actions are to switch to more qualified accountants and add board members. Improvements of the environment result in a reduction of cost of debt. Tests show that increasing audit quality decrease cost of debt. This is relevant to the discussion on accounting regulation for private firms among U.S. and European policy-makers showing that stakeholders do not demand valuation-oriented accounting.

Ort, förlag, år, upplaga, sidor
2013.
Nyckelord [en]
Private firms, small and mid-sized companies, information environment, accounting regulation, cost of debt, corporate governance choices, IFRS
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hh:diva-24264OAI: oai:DiVA.org:hh-24264DiVA, id: diva2:683001
Konferens
American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, August 3-7, Anaheim, CA, United States, 2013
Anmärkning

Title on the submitted version: The Cost of Debt Implications of Financial Reporting Quality Among Privately Owned Swedish SMEs

Tillgänglig från: 2014-01-01 Skapad: 2014-01-01 Senast uppdaterad: 2018-03-22Bibliografiskt granskad

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Blomkvist, Marita

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Knowledge Entrepreneurship and Enterprise Research (KEEN)
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