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| Author: | Ball, R. Shivakumar, L. |
| Title: | Earnings quality in UK private firms: comparative loss recognition timeliness |
| Journal: | Journal of Accounting & Economics
2005 : FEB, VOL. 39:1, p. 83-128 |
| Index terms: | accounting standards private companies regulations United Kingdom |
| Language: | eng |
| Abstract: | This article discusses how UK private and public companies face substantially equivalent regulation on auditing, accounting standards and taxes. It is suggested that private company financial reporting nevertheless is of lower quality due to different market demand, despite the regulation. A large UK sample supports this hypothesis. |
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