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The impact of managers´participating in the year-end accounting process on accounting quality and cost of debt among Swedish privately owned Gazelles
Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
University of Exeter, Exeter, United Kingdom.
2014 (engelsk)Konferansepaper, Oral presentation with published abstract (Fagfellevurdert)
Abstract [en]

Using a combination of survey data and unique archival databases we investigate the impact of managers´ participation in the year-end accounting process on the quality of financial reporting and cost of debt among Swedish privately owned Gazelles (rapidly growing firms) compared to Non-Gazelles. We find that managers of Gazelles are more prone to participate in the year-end accounting process compared to Non-Gazelles. Further, we find weak evidence that Gazelles produce higher quality financial reports (in terms of conservatism). Further, our results indicate that Gazelles experience lower cost of debt, though this is not statistically significant. We also find that private firms manage earnings to a greater extent the smaller they are and that the cost of debt systematically decreases with size for groups of firms.

sted, utgiver, år, opplag, sider
2014.
Emneord [en]
Private firms, Gazelles, growing firms, accounting regulation, accounting quality, financial reporting, cost of debt
HSV kategori
Identifikatorer
URN: urn:nbn:se:hh:diva-27070OAI: oai:DiVA.org:hh-27070DiVA, id: diva2:763784
Konferanse
American Accounting Association (AAA) Annual meeting and Conference on Teaching and Learning, August 2-6, Atlanta, Georgia, USA
Tilgjengelig fra: 2014-11-17 Laget: 2014-11-17 Sist oppdatert: 2018-03-22bibliografisk kontrollert

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