Financial reporting by small companies in the UK: the demand for abbreviated accounts

Collis, Jill (2003) Financial reporting by small companies in the UK: the demand for abbreviated accounts. In: 26th Annual Congress of the European Accounting Association (EAA); 2 - 4 Apr 2003, Seville, Spain. (Unpublished)

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Abstract

The aim of the study is to provide generalisble evidence of the utility of the statutory financial statements of small companies to the directors. It took the form of a postal questionnaire survey of the directors of a tranche of 385 companies meeting the EC size criteria for a small company. This paper focuses on the factors that influence the filing choices of the directors of these small companies and the demand for abbreviated accounts.

Item Type: Conference or Workshop Item (Paper)
Event Title: 26th Annual Congress of the European Accounting Association (EAA)
Research Area: Accounting and finance
Faculty, School or Research Centre: Faculty of Business and Law
Faculty of Business and Law > Kingston Business School (Accounting and Finance) (until July 2013)
Depositing User: Patricia Lally
Date Deposited: 07 Nov 2008
Last Modified: 16 Jul 2012 21:47
URI: http://eprints.kingston.ac.uk/id/eprint/3285

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