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 (Unpublished)

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.

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Official URL:	http://files.eiasm.org/eaa/pastconferences/2003.ht...
Item Type:	Conference or Workshop Item (Paper)
Event Title:	26th Annual Congress of the European Accounting Association (EAA)
Research Area:	Research Areas > Accounting and finance
Faculty, School or Research Centre:	Faculty of Business and Law (until 2017) Faculty of Business and Law (until 2017) > Kingston Business School (Accounting and Finance) (until July 2013)
Date Deposited:	07 Nov 2008
Last Modified:	17 Sep 2020 15:52
URI:	https://eprints.kingston.ac.uk/id/eprint/3285

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