Research graph
References from Differential reporting for small companies: Exploring the determinants of voluntary disclosure. Local targets link to admitted publications; unresolved targets remain external evidence.
International financial reporting standards (IFRS) and small and medium-sized enterprises (SMEs): Assessing the impact of IFRS adoption on SMEs
2023 · External reference
Corporate disclosures by family firms
10.1016/j.jacceco.2007.01.006 · 2007 · External reference
The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses
10.2308/accr.2009.84.1.1 · 2009 · External reference
IFRS adoption by UK unlisted firms: Subsidiary- versus group-level incentives
10.1080/01559982.2019.1627715 · 2019 · External reference
A matter of control or identity? Family firms’ environmental reporting decisions along the corporate life cycle
10.1002/bse.2225 · 2018 · External reference
Corporate investment and stock market listing: A puzzle?
10.1093/rfs/hhu077 · 2015 · External reference
Social capital and accountability in grass-roots NGOs: The case of the Ugandan community-led HIV/AIDS initiative
10.1108/09513571111098063 · 2011 · External reference
Why do private firms adopt IFRS?
10.1080/00014788.2017.1357459 · 2018 · External reference
IFRS adoption, reporting incentives and financial reporting quality in private firms
10.1111/jbfa.12315 · 2018 · External reference
Unresolved reference
2018 · External reference
Is the risk of product market predation a cost of disclosure?
10.1016/j.jacceco.2016.07.001 · 2016 · External reference
Size management by European private firms to minimize proprietary costs of disclosure
10.1016/j.jacceco.2018.03.001 · 2018 · External reference
Socio-emotional wealth in family firms
10.1177/0894486511435355 · 2012 · External reference
Private equity investments and disclosure policy
10.1080/09638180802327057 · 2008 · External reference
Private firm accounting: The European reporting environment, data and research perspectives
10.1080/00014788.2021.1982670 · 2021 · External reference
La disclosure del bilancio in forma abbreviate delle piccole imprese
10.3280/fr2012-001003 · 2012 · External reference
Factors influencing the quality of corporate environmental disclosure
10.1002/bse.506 · 2008 · External reference
The importance of reporting incentives: Earnings management in European private and public firms
10.2308/accr.2006.81.5.983 · 2006 · External reference
Financial reporting in family firms: A socio-emotional wealth approach toward information quality
10.1080/00472778.2020.1745003 · 2022 · External reference
Voluntary IFRS adoption by unlisted European firms: Impact on earnings quality and cost of debt
10.1142/s1094406020500134 · 2020 · External reference
IFRS adoption among private companies
10.1177/0148558x14534260 · 2014 · External reference
The influence of family ownership on the quality of accounting information
10.1177/0894486510374302 · 2010 · External reference
Alternative information sources and information asymmetry reduction: Evidence from small business debt
10.1016/j.jacceco.2014.08.003 · 2015 · External reference
Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong
10.1016/j.intaccaudtax.2010.07.002 · 2010 · External reference
Association between independent non-executive directors, family control and financial disclosures in Hong Kong
10.1016/s0278-4254(00)00015-6 · 2000 · External reference
Do family firms provide more or less voluntary disclosure?
10.1111/j.1475-679x.2008.00288.x · 2008 · External reference
Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms
10.1016/j.bar.2020.100939 · 2020 · External reference
Determinants of voluntary audit and voluntary full accounts in micro and non-micro small companies in the UK
10.1080/00014788.2012.667969 · 2012 · External reference
Cross-country determinants of IFRS for SMEs adoption
10.1108/jfra-12-2018-0118 · 2020 · External reference
Creating visibility: Voluntary disclosure by private firms pursuing an initial public offering
10.1007/s11142-023-09763-y · 2023 · External reference
Differential reporting and earnings quality: Is more better?
10.1108/jaar-08-2022-0206 · 2025 · External reference
Accounting and social capital: A review and reflections on future research opportunities
10.1111/acfi.12948 · 2022 · External reference
Perceived competition, profitability and the withholding of information about sales and the cost of sales
10.1016/j.jacceco.2009.07.003 · 2009 · External reference
The role and current status of IFRS in the completion of National Accounting Rules – Evidence from Italy
10.1080/17449480.2017.1302593 · 2017 · External reference
Corporate governance and voluntary disclosure
10.1016/s0278-4254(03)00037-1 · 2003 · External reference
Unresolved reference
2009 · External reference
Unresolved reference
2019 · External reference
Unresolved reference
2022 · External reference
Bank lending to small firms: Metamorphosis of a financing model
10.1016/j.iref.2023.10.017 · 2024 · External reference
Voluntary disclosure, earnings quality, and cost of capital
10.1111/j.1475-679x.2008.00267.x · 2008 · External reference
The role of similar accounting standards in cross-border mergers and acquisitions
10.1111/1911-3846.12176 · 2015 · External reference
The role of firm-specific incentives and country factors in explaining voluntary IAS adoptions: Evidence from private firms
10.1080/09638180701819899 · 2008 · External reference
The effect of IFRS for SMEs on the financial reporting environment of private firms: An exploratory interview study
10.1080/00014788.2017.1314105 · 2017 · External reference
The effect of equity and bond issues on sustainability disclosure. Family vs. non-family Italian firms
10.1108/srj-05-2016-0066 · 2017 · External reference
Italy. The European harmonization of national accounting rules
2023 · External reference
Financial reporting and the protection of socio-emotional wealth in family-controlled firms
10.1080/09638180.2014.944420 · 2014 · External reference
Entropy balancing for causal effects: A multivariate reweighting method to produce balanced samples in observational studies
10.1093/pan/mpr025 · 2012 · External reference
The choice of accounting standards under competing tax and external reporting preferences: Evidence from intangible asset reporting in small private firms
2024 · External reference
The impact of an IFRS for SMES-based standard on financial reporting properties and cost of debt financing: Evidence from Swedish private firms
10.1080/09638180.2022.2085758 · 2022 · External reference
Private company finance and financial reporting
10.1080/00014788.2017.1303963 · 2017 · External reference
Unresolved reference
2023 · External reference
Exploring accounting presence and absence: Case studies from Bangladesh
10.1108/09513570210425592 · 2002 · External reference
Audit fees and social capital
10.2308/accr-50878 · 2015 · External reference
Firm growth and disclosure: An empirical analysis
10.1017/s0022109000002106 · 2006 · External reference
Limits of private firms’ disclosure avoidance – Evidence from enforcing financial statements publication in Germany
10.1016/j.jaccpubpol.2021.106872 · 2021 · External reference
The myth of the ‘good governance code’: An analysis of the relationship between ownership structure and the comply-or-explain disclosure
10.1108/cg-08-2017-0197 · 2018 · External reference
The silent majority: Private U.S. firms and financial reporting choices
10.1111/1475-679x.12306 · 2020 · External reference
On the relevance of agency conflicts in SME debt maturity structure
10.1111/jsbm.12083 · 2015 · External reference
Perspectives of accounting professionals about the adoption of IFRS for SMEs: The case of Romania
10.1108/ejms-12-2023-0105 · 2024 · External reference
The application of simplified financial reporting for micro and small enterprises in central and Eastern Europe
2020 · External reference
When do non-family CEOs outperform in family firms? Agency and behavioural agency perspectives
10.1111/joms.12076 · 2014 · External reference
Financial statements as monitoring mechanisms: Evidence from small commercial loans
10.1111/1475-679x.12127 · 2017 · External reference
Auditing and credit granting to SMEs: An integrative perceptual model
10.1108/maj-12-2018-2118 · 2019 · External reference
Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)
10.1016/j.adiac.2015.03.012 · 2015 · External reference
Income smoothing in family-controlled companies: Evidence from Italy
10.1111/j.1467-8683.2011.00856.x · 2011 · External reference
Unresolved reference
1993 · External reference
The forms of capital
1986 · External reference
The central role of the propensity score in observational studies for causal effects
10.1093/biomet/70.1.41 · 1983 · External reference
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis
10.1016/j.intaccaudtax.2014.11.001 · 2015 · External reference
Propensity score matching in accounting research
10.2308/accr-51449 · 2017 · External reference
Not good, not bad: The effect of family control on environmental performance disclosure by business group firms
10.1007/s10551-018-3911-5 · 2018 · External reference
The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia
10.1016/j.intacc.2009.09.003 · 2009 · External reference
SME owners and accountants’ perceptions of financial information in small and medium-sized entities: A Sri Lanka case study
10.1108/jaee-10-2021-0308 · 2024 · External reference
Myth: External financial reporting quality has a first-order effect on firm value
10.2308/acch-10370 · 2013 · External reference
A matter of control or identity? Family firms’ environmental reporting decisions along the corporate life cycle
10.1002/bse.2225 · ExternalCitation · doi-reference
Factors influencing the quality of corporate environmental disclosure
10.1002/bse.506 · ExternalCitation · doi-reference
Not good, not bad: The effect of family control on environmental performance disclosure by business group firms
10.1007/s10551-018-3911-5 · ExternalCitation · doi-reference
Creating visibility: Voluntary disclosure by private firms pursuing an initial public offering
10.1007/s11142-023-09763-y · ExternalCitation · doi-reference
Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)
10.1016/j.adiac.2015.03.012 · ExternalCitation · doi-reference
Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms
10.1016/j.bar.2020.100939 · ExternalCitation · doi-reference
The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia
10.1016/j.intacc.2009.09.003 · ExternalCitation · doi-reference
Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong
10.1016/j.intaccaudtax.2010.07.002 · ExternalCitation · doi-reference
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis
10.1016/j.intaccaudtax.2014.11.001 · ExternalCitation · doi-reference
Bank lending to small firms: Metamorphosis of a financing model
10.1016/j.iref.2023.10.017 · ExternalCitation · doi-reference
Corporate disclosures by family firms
10.1016/j.jacceco.2007.01.006 · ExternalCitation · doi-reference
Perceived competition, profitability and the withholding of information about sales and the cost of sales
10.1016/j.jacceco.2009.07.003 · ExternalCitation · doi-reference
Alternative information sources and information asymmetry reduction: Evidence from small business debt
10.1016/j.jacceco.2014.08.003 · ExternalCitation · doi-reference
Is the risk of product market predation a cost of disclosure?
10.1016/j.jacceco.2016.07.001 · ExternalCitation · doi-reference
Size management by European private firms to minimize proprietary costs of disclosure
10.1016/j.jacceco.2018.03.001 · ExternalCitation · doi-reference
Limits of private firms’ disclosure avoidance – Evidence from enforcing financial statements publication in Germany
10.1016/j.jaccpubpol.2021.106872 · ExternalCitation · doi-reference
Association between independent non-executive directors, family control and financial disclosures in Hong Kong
10.1016/s0278-4254(00)00015-6 · ExternalCitation · doi-reference
Corporate governance and voluntary disclosure
10.1016/s0278-4254(03)00037-1 · ExternalCitation · doi-reference
Firm growth and disclosure: An empirical analysis
10.1017/s0022109000002106 · ExternalCitation · doi-reference
Determinants of voluntary audit and voluntary full accounts in micro and non-micro small companies in the UK
10.1080/00014788.2012.667969 · ExternalCitation · doi-reference
Private company finance and financial reporting
10.1080/00014788.2017.1303963 · ExternalCitation · doi-reference
The effect of IFRS for SMEs on the financial reporting environment of private firms: An exploratory interview study
10.1080/00014788.2017.1314105 · ExternalCitation · doi-reference
Why do private firms adopt IFRS?
10.1080/00014788.2017.1357459 · ExternalCitation · doi-reference
Private firm accounting: The European reporting environment, data and research perspectives
10.1080/00014788.2021.1982670 · ExternalCitation · doi-reference
Financial reporting in family firms: A socio-emotional wealth approach toward information quality
10.1080/00472778.2020.1745003 · ExternalCitation · doi-reference
IFRS adoption by UK unlisted firms: Subsidiary- versus group-level incentives
10.1080/01559982.2019.1627715 · ExternalCitation · doi-reference
Financial reporting and the protection of socio-emotional wealth in family-controlled firms
10.1080/09638180.2014.944420 · ExternalCitation · doi-reference
The impact of an IFRS for SMES-based standard on financial reporting properties and cost of debt financing: Evidence from Swedish private firms
10.1080/09638180.2022.2085758 · ExternalCitation · doi-reference
The role of firm-specific incentives and country factors in explaining voluntary IAS adoptions: Evidence from private firms
10.1080/09638180701819899 · ExternalCitation · doi-reference
Private equity investments and disclosure policy
10.1080/09638180802327057 · ExternalCitation · doi-reference
The role and current status of IFRS in the completion of National Accounting Rules – Evidence from Italy
10.1080/17449480.2017.1302593 · ExternalCitation · doi-reference
The central role of the propensity score in observational studies for causal effects
10.1093/biomet/70.1.41 · ExternalCitation · doi-reference
Entropy balancing for causal effects: A multivariate reweighting method to produce balanced samples in observational studies
10.1093/pan/mpr025 · ExternalCitation · doi-reference
Corporate investment and stock market listing: A puzzle?
10.1093/rfs/hhu077 · ExternalCitation · doi-reference
Exploring accounting presence and absence: Case studies from Bangladesh
10.1108/09513570210425592 · ExternalCitation · doi-reference
Social capital and accountability in grass-roots NGOs: The case of the Ugandan community-led HIV/AIDS initiative
10.1108/09513571111098063 · ExternalCitation · doi-reference
The myth of the ‘good governance code’: An analysis of the relationship between ownership structure and the comply-or-explain disclosure
10.1108/cg-08-2017-0197 · ExternalCitation · doi-reference
Perspectives of accounting professionals about the adoption of IFRS for SMEs: The case of Romania
10.1108/ejms-12-2023-0105 · ExternalCitation · doi-reference
Differential reporting and earnings quality: Is more better?
10.1108/jaar-08-2022-0206 · ExternalCitation · doi-reference
SME owners and accountants’ perceptions of financial information in small and medium-sized entities: A Sri Lanka case study
10.1108/jaee-10-2021-0308 · ExternalCitation · doi-reference
Cross-country determinants of IFRS for SMEs adoption
10.1108/jfra-12-2018-0118 · ExternalCitation · doi-reference
Auditing and credit granting to SMEs: An integrative perceptual model
10.1108/maj-12-2018-2118 · ExternalCitation · doi-reference
The effect of equity and bond issues on sustainability disclosure. Family vs. non-family Italian firms
10.1108/srj-05-2016-0066 · ExternalCitation · doi-reference
Financial statements as monitoring mechanisms: Evidence from small commercial loans
10.1111/1475-679x.12127 · ExternalCitation · doi-reference
The silent majority: Private U.S. firms and financial reporting choices
10.1111/1475-679x.12306 · ExternalCitation · doi-reference
The role of similar accounting standards in cross-border mergers and acquisitions
10.1111/1911-3846.12176 · ExternalCitation · doi-reference
Accounting and social capital: A review and reflections on future research opportunities
10.1111/acfi.12948 · ExternalCitation · doi-reference
Income smoothing in family-controlled companies: Evidence from Italy
10.1111/j.1467-8683.2011.00856.x · ExternalCitation · doi-reference
Voluntary disclosure, earnings quality, and cost of capital
10.1111/j.1475-679x.2008.00267.x · ExternalCitation · doi-reference
Do family firms provide more or less voluntary disclosure?
10.1111/j.1475-679x.2008.00288.x · ExternalCitation · doi-reference
IFRS adoption, reporting incentives and financial reporting quality in private firms
10.1111/jbfa.12315 · ExternalCitation · doi-reference
When do non-family CEOs outperform in family firms? Agency and behavioural agency perspectives
10.1111/joms.12076 · ExternalCitation · doi-reference
On the relevance of agency conflicts in SME debt maturity structure
10.1111/jsbm.12083 · ExternalCitation · doi-reference
Voluntary IFRS adoption by unlisted European firms: Impact on earnings quality and cost of debt
10.1142/s1094406020500134 · ExternalCitation · doi-reference
IFRS adoption among private companies
10.1177/0148558x14534260 · ExternalCitation · doi-reference
The influence of family ownership on the quality of accounting information
10.1177/0894486510374302 · ExternalCitation · doi-reference
Socio-emotional wealth in family firms
10.1177/0894486511435355 · ExternalCitation · doi-reference
Myth: External financial reporting quality has a first-order effect on firm value
10.2308/acch-10370 · ExternalCitation · doi-reference
Audit fees and social capital
10.2308/accr-50878 · ExternalCitation · doi-reference
Propensity score matching in accounting research
10.2308/accr-51449 · ExternalCitation · doi-reference
The importance of reporting incentives: Earnings management in European private and public firms
10.2308/accr.2006.81.5.983 · ExternalCitation · doi-reference
The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses
10.2308/accr.2009.84.1.1 · ExternalCitation · doi-reference
La disclosure del bilancio in forma abbreviate delle piccole imprese
10.3280/fr2012-001003 · ExternalCitation · doi-reference
