Artikli pealkiri: Simplified reporting for micro-entities – ‘game-changer’ for annual report submission behaviour or not?
Laivi Laidroo

Lühikokkuvõte:

Although European Directive 2013/34/EU was intended to reduce the administrative costs of mandated annual reporting for micro-entities, its real-life impact has remained unexplored. We investigate the annual report submission behaviour of Estonian micro-entities before and after the introduction of a simplified reporting regime in 2016. Employed difference-in-differences (DID) methodology shows that the impact of the introduction of simplified reporting on annual report submission timing depends on how quickly the companies adopt the abridged reporting. While we observe no immediate treatment effect on annual report submission lag (period from the end of the accounting year till the submission of the report) amongst Estonian micro-entities adopting abridged reporting format in 2016, it reduces their annual report submission lag by 5 days in 2017. Contrary to expectations, the companies adopting the abridged reporting in 2017 and 2018, increase their annual report submission lag by 7 to 40 days in the first year of adoption. The clearer impact of the introduction of simplified reporting appeared for annual report submission levels which increased amongst companies adopting the abridged reporting format in 2016. Although no drastic change in micro-entities’ annual report submission behaviour was detected, it led to some positive outcomes in Estonia. 

Tallinna Tehnikaülikooli Majandusanalüüsi ja rahanduse instituudi avatud teadusseminarid toimuvad tavaliselt kuu teisel ja neljandal kolmapäeval nii kohapealse kui online osalemisvõimalusega, kui ei ole teatatud teisiti. Ettekanne kestab u 45 minutit, millele järgneb veerand tundi arutelu. Seminar toimub inglise keeles. Ettekande aluseks olev artikkel on üldjuhul kättesaadav seminaril kohapeal. Majandusanalüüsi ja rahanduse instituudi teadusseminarid toimuvad koostöös Euroopa Liidu rahastatava Horisont 2020 teadus- ja innovatsiooniprogrammi grandiprojektiga nr 952574 „Indiviidi käitumine ja majanduslik tulemuslikkus: Metodoloogilised aspektid ja institutsionaalne kontekst“ (IBEP). Küsimuste korral vőib pöörduda IBEP-i seminaride koordinaatori Kadri Männasoo poole: kadri.mannasoo@taltech.ee.