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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
Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
University of Exeter, Exeter, United Kingdom.
2014 (English)Conference paper, Oral presentation with published abstract (Refereed)
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.

Place, publisher, year, edition, pages
2014.
Keyword [en]
Private firms, Gazelles, growing firms, accounting regulation, accounting quality, financial reporting, cost of debt
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hh:diva-27070OAI: oai:DiVA.org:hh-27070DiVA: diva2:763784
Conference
American Accounting Association (AAA) Annual meeting and Conference on Teaching and Learning, August 2-6, Atlanta, Georgia, USA
Available from: 2014-11-17 Created: 2014-11-17 Last updated: 2017-03-24Bibliographically approved

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