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The Cost of Debt Implications of Information Environment Choices Among Privately Owned Swedish Small and Mid-Sized Companies
Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
Business School University of Exeter, Exeter, United Kingdom.
2013 (English)Conference paper, Oral presentation with published abstract (Refereed)
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.

Place, publisher, year, edition, pages
2013.
Keyword [en]
Private firms, small and mid-sized companies, information environment, accounting regulation, cost of debt, corporate governance choices, IFRS
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-24264OAI: oai:DiVA.org:hh-24264DiVA: diva2:683001
Conference
American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, August 3-7, Anaheim, CA, United States, 2013
Note

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

Available from: 2014-01-01 Created: 2014-01-01 Last updated: 2017-04-19Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf