Financial reporting reform and choices made by smaller entities

Jill Collis; Robin Jarvis

Financial reporting reform and choices made by smaller entities

Jill Collis (Contributor)
, Robin Jarvis (Contributor)

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

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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.

Original language	English
Publication status	Published - Jul 2002
Externally published	Yes
Event	Financial Reporting and Business Communications Conference 2002 - Cardiff, Wales Duration: 4 Jul 2002 → 5 Jul 2002

Conference

Conference	Financial Reporting and Business Communications Conference 2002
Period	4/07/02 → 5/07/02

Keywords

Accounting and finance

Access to Document

Collis-J-4026Other version, 177 KBLicence: Unspecified

Cite this

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title = "Financial reporting reform and choices made by smaller entities",

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.",

keywords = "Accounting and finance",

author = "Jill Collis and Robin Jarvis",

year = "2002",

month = jul,

language = "English",

note = "Financial Reporting and Business Communications Conference 2002 ; Conference date: 04-07-2002 Through 05-07-2002",

}

TY - CONF

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A2 - Collis, Jill

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N2 - 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.

AB - 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.

KW - Accounting and finance

M3 - Paper

T2 - Financial Reporting and Business Communications Conference 2002

Y2 - 4 July 2002 through 5 July 2002

ER -

Financial reporting reform and choices made by smaller entities

Abstract

Conference

Keywords

Access to Document

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Cite this