创业公司与延迟披露的自由裁量权:事前和事后的视角

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2021-05-23 DOI:10.1080/17449480.2021.1923765
Vasileios Zisis
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引用次数: 0

摘要

摘要我们根据初创公司在第一个报告期内的自由裁量权,使用报告延迟的替代衡量标准来研究财务报表的延迟报告。我们探索了当地公认会计准则采用者和国际财务报告准则采用者行使的自由裁量权,以使用事前和事后研究设计的希腊初创公司为样本。除了会计文献先前考虑的各种因素(即业绩、杠杆、自愿审计和GAAP制度)外,我们发现流动性约束、股东压力和会计措施中噪音的增加与初创公司在第一个报告期内的报告选择有关。
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Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective
Abstract We examine deferment in the reporting of financial statements using an alternative measure of reporting delay based on start-up firms’ discretion over the length of the first reporting period. We explore discretion, exercised both by local GAAP adopters and by IFRS adopters, for a sample of Greek start-up firms using both an ex-ante and an ex-post research design. In addition to various factors previously considered by the accounting literature (i.e. performance, leverage, voluntary auditing, and the GAAP regime), we find that liquidity constraints, shareholders’ pressure, and increased noise in accounting measures are associated with a start-up firm’s reporting choice over the length of the first reporting period.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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