Figure 3 - The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms

Figure 3. Timing of the effect on the unsigned accruals (UNSIGNED_ACCR ft ). This figure presents the K3 f × YEAR coefficients obtained from estimating Model (1) on UNSIGNED_ACCR ft , where we replace POST t with year indicator variables. The year 2010 serves as a base year. The bold dots indicate the estimated coefficients. Vertical bars indicate 95% confidence intervals for the estimated coefficients. Dashed bars separate the pre-treatment and post-treatment periods.

Timing of the effect on the unsigned accruals (UNSIGNED_ACCR ft ). This figure presents the K3 f × YEAR coefficients obtained from estimating Model (1) on UNSIGNED_ACCR ft , where we replace POST t with year indicator variables. The year 2010 serves as a base year. The bold dots indicate the estimated coefficients. Vertical bars indicate 95% confidence intervals for the estimated coefficients. Dashed bars separate the pre-treatment and post-treatment periods.

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Reference

The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms - Scientific Figure on ResearchGate. Available from: https://www.researchgate.net/figure/Timing-of-the-effect-on-the-unsigned-accruals-UNSIGNED-ACCR-ft-This-figure-presents_fig3_362395191 [accessed 12 May 2025]

Caption

Figure 3. Timing of the effect on the unsigned accruals (UNSIGNED_ACCR ft ). This figure presents the K3 f × YEAR coefficients obtained from estimating Model (1) on UNSIGNED_ACCR ft , where we replace POST t with year indicator variables. The year 2010 serves as a base year. The bold dots indicate the estimated coefficients. Vertical bars indicate 95% confidence intervals for the estimated coefficients. Dashed bars separate the pre-treatment and post-treatment periods.

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<a href="https://www.researchgate.net/figure/Timing-of-the-effect-on-the-unsigned-accruals-UNSIGNED-ACCR-ft-This-figure-presents_fig3_362395191"><img src="https://www.researchgate.net/publication/362395191/figure/fig3/AS:11431281093203943@1667115247873/Timing-of-the-effect-on-the-unsigned-accruals-UNSIGNED-ACCR-ft-This-figure-presents.png" alt="Timing of the effect on the unsigned accruals (UNSIGNED_ACCR ft ). This figure presents the K3 f × YEAR coefficients obtained from estimating Model (1) on UNSIGNED_ACCR ft , where we replace POST t with year indicator variables. The year 2010 serves as a base year. The bold dots indicate the estimated coefficients. Vertical bars indicate 95% confidence intervals for the estimated coefficients. Dashed bars separate the pre-treatment and post-treatment periods."/></a>