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 (Unpublished)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) |
| 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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