FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124351617> ?p ?o ?g. }

• W3124351617 endingPage "19" @default.
• W3124351617 startingPage "2" @default.
• W3124351617 abstract "Purpose Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are now different regimes for listed, large private, medium-sized, small and micro companies. This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue. Design/methodology/approach The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013, based on 514,000 observations. Smoothness is an indicator of poor quality. Findings The authors find that listed companies have the highest earnings quality, closely followed by small and micro companies. In contrast, large private and medium-sized companies have much lower earnings quality. Overall, the authors find companies which switch between reporting regimes have lower earnings quality. The authors also find that earnings quality is not affected by the small company exemption from audit. Research limitations/implications Companies filing abbreviated accounts are excluded since they do not file an income statement. The recent revisions to UK GAAP (FRS 102 and FRS 105) are not examined due to insufficient data. Practical implications The Financial Reporting Council’s (FRC) strategy of reducing the financial reporting and auditing obligations for small companies seems not to have significantly affected earnings quality. However, the FRC may need to review the reporting requirements of large private and medium-sized companies and also the option of companies to switch between reporting regimes; in these settings earnings quality appears to be weaker. Originality/value The paper studies the effect of earnings quality across the different reporting regimes in the UK. Novel and important features of the study are that the sample covers a wide variety of small and micro companies which have not been analyzed previously; the results are disaggregated by year, for assurance that the results are not driven by a single rogue year; and the authors also address the small company exemption from audit, and the flexibility of non-listed companies to switch between regimes." @default.
• W3124351617 created "2021-02-01" @default.
• W3124351617 creator A5023467422 @default.
• W3124351617 creator A5048423987 @default.
• W3124351617 date "2018-02-12" @default.
• W3124351617 modified "2023-10-13" @default.
• W3124351617 title "Earnings quality across different reporting regimes" @default.
• W3124351617 cites W1505525518 @default.
• W3124351617 cites W1974433453 @default.
• W3124351617 cites W1979559261 @default.
• W3124351617 cites W1984977599 @default.
• W3124351617 cites W1986048146 @default.
• W3124351617 cites W1989276016 @default.
• W3124351617 cites W2008099334 @default.
• W3124351617 cites W2019840982 @default.
• W3124351617 cites W2040767172 @default.
• W3124351617 cites W2046997108 @default.
• W3124351617 cites W2063959573 @default.
• W3124351617 cites W2065351829 @default.
• W3124351617 cites W2071892020 @default.
• W3124351617 cites W2086440694 @default.
• W3124351617 cites W2141749712 @default.
• W3124351617 cites W2170694901 @default.
• W3124351617 cites W2171678127 @default.
• W3124351617 cites W2321597487 @default.
• W3124351617 cites W2735162830 @default.
• W3124351617 cites W3121737050 @default.
• W3124351617 cites W3121896505 @default.
• W3124351617 cites W3122176856 @default.
• W3124351617 cites W3122266435 @default.
• W3124351617 cites W3124582806 @default.
• W3124351617 cites W3124596233 @default.
• W3124351617 cites W3124863279 @default.
• W3124351617 cites W3124883140 @default.
• W3124351617 cites W3125717595 @default.
• W3124351617 doi "https://doi.org/10.1108/jaar-02-2015-0009" @default.
• W3124351617 hasPublicationYear "2018" @default.
• W3124351617 type Work @default.
• W3124351617 sameAs 3124351617 @default.
• W3124351617 citedByCount "9" @default.
• W3124351617 countsByYear W31243516172018 @default.
• W3124351617 countsByYear W31243516172019 @default.
• W3124351617 countsByYear W31243516172021 @default.
• W3124351617 countsByYear W31243516172022 @default.
• W3124351617 countsByYear W31243516172023 @default.
• W3124351617 crossrefType "journal-article" @default.
• W3124351617 hasAuthorship W3124351617A5023467422 @default.
• W3124351617 hasAuthorship W3124351617A5048423987 @default.
• W3124351617 hasBestOaLocation W31243516171 @default.
• W3124351617 hasConcept C10138342 @default.
• W3124351617 hasConcept C111472728 @default.
• W3124351617 hasConcept C121955636 @default.
• W3124351617 hasConcept C138885662 @default.
• W3124351617 hasConcept C144133560 @default.
• W3124351617 hasConcept C199521495 @default.
• W3124351617 hasConcept C206217203 @default.
• W3124351617 hasConcept C2776218570 @default.
• W3124351617 hasConcept C2779530757 @default.
• W3124351617 hasConcept C2781027943 @default.
• W3124351617 hasConcept C2781426361 @default.
• W3124351617 hasConcept C4577558 @default.
• W3124351617 hasConceptScore W3124351617C10138342 @default.
• W3124351617 hasConceptScore W3124351617C111472728 @default.
• W3124351617 hasConceptScore W3124351617C121955636 @default.
• W3124351617 hasConceptScore W3124351617C138885662 @default.
• W3124351617 hasConceptScore W3124351617C144133560 @default.
• W3124351617 hasConceptScore W3124351617C199521495 @default.
• W3124351617 hasConceptScore W3124351617C206217203 @default.
• W3124351617 hasConceptScore W3124351617C2776218570 @default.
• W3124351617 hasConceptScore W3124351617C2779530757 @default.
• W3124351617 hasConceptScore W3124351617C2781027943 @default.
• W3124351617 hasConceptScore W3124351617C2781426361 @default.
• W3124351617 hasConceptScore W3124351617C4577558 @default.
• W3124351617 hasIssue "1" @default.
• W3124351617 hasLocation W31243516171 @default.
• W3124351617 hasLocation W31243516172 @default.
• W3124351617 hasOpenAccess W3124351617 @default.
• W3124351617 hasPrimaryLocation W31243516171 @default.
• W3124351617 hasRelatedWork W2026876044 @default.
• W3124351617 hasRelatedWork W2244799833 @default.
• W3124351617 hasRelatedWork W2268425308 @default.
• W3124351617 hasRelatedWork W2381327865 @default.
• W3124351617 hasRelatedWork W2765488025 @default.
• W3124351617 hasRelatedWork W2970648770 @default.
• W3124351617 hasRelatedWork W3119521567 @default.
• W3124351617 hasRelatedWork W3121856417 @default.
• W3124351617 hasRelatedWork W4375950631 @default.
• W3124351617 hasRelatedWork W956314170 @default.
• W3124351617 hasVolume "19" @default.
• W3124351617 isParatext "false" @default.
• W3124351617 isRetracted "false" @default.
• W3124351617 magId "3124351617" @default.
• W3124351617 workType "article" @default.