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

Jill Collis

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

Jill Collis (Contributor)

Research output: Contribution to conference › Paper › peer-review

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.

Original language	English
Publication status	Published - Apr 2003
Externally published	Yes
Event	26th Annual Congress of the European Accounting Association (EAA) - Seville, Spain Duration: 2 Apr 2003 → 4 Apr 2003

Conference

Conference	26th Annual Congress of the European Accounting Association (EAA)
Period	2/04/03 → 4/04/03

Keywords

Accounting and finance

Access to Document

Collis-J-3285Other version, 198 KBLicence: Unspecified

http://files.eiasm.org/eaa/pastconferences/2003.htm

Cite this

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title = "Financial reporting by small companies in the UK: the demand for abbreviated accounts",

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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AB - 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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M3 - Paper

Y2 - 2 April 2003 through 4 April 2003

ER -

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

Abstract

Conference

Keywords

Access to Document

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Cite this