The development of little GAAP in the UK: evidence from the directors of small companies

Jill Collis; Robin Jarvis

The development of little GAAP in the UK: evidence from the directors of small companies

Jill Collis (Contributor)
, Robin Jarvis (Contributor)

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

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 reasons for them.

Original language	English
Publication status	Published - Nov 2002
Externally published	Yes
Event	25th ISBA National Small Firms Policy and Research Conference: Competing Perspectives of Small Business and Entrepreneurship - Brighton, U.K. Duration: 13 Nov 2002 → 15 Nov 2002

Conference

Conference	25th ISBA National Small Firms Policy and Research Conference: Competing Perspectives of Small Business and Entrepreneurship
Period	13/11/02 → 15/11/02

Keywords

Accounting and finance

Cite this

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title = "The development of little GAAP in the UK: evidence from the directors of small companies",

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 reasons for them.",

keywords = "Accounting and finance",

author = "Jill Collis and Robin Jarvis",

year = "2002",

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KW - Accounting and finance

M3 - Paper

Y2 - 13 November 2002 through 15 November 2002

ER -

The development of little GAAP in the UK: evidence from the directors of small companies

Abstract

Conference

Keywords

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Cite this