Financial reporting reform and choices made by smaller entities

Collis, Jill and Jarvis, Robin (2002) Financial reporting reform and choices made by smaller entities. In: Financial Reporting and Business Communications Conference 2002; 4-5 Jul 2002, Cardiff, Wales. (Unpublished)

Abstract

The aim of this study is to provide generalisable evidence of the utility of the statutory financial statements of small companies to the directors. The paper focuses on current and likely future financial reporting practices and the reasons for them.

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