Add to ORKGThe 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
This article develops the conceptualisation of regulation as a dynamic force, enabling and motivatin...
The thesis consists of 14 chapters and four appendices linked together by means of a preface. The c...
This paper examines the international development of financial reporting standards for smaller entit...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
The aim of this study was to investigate the factors that affect the utility of the statutory accoun...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that...
The main objective of this empirical research was to investigate whether there is a need for change ...
The purpose of this paper is to extend previous research into the factors that have a significant in...
The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that...
This project aims to create a more academic analysis, building on existing practitioner and professi...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
This article develops the conceptualisation of regulation as a dynamic force, enabling and motivatin...
The thesis consists of 14 chapters and four appendices linked together by means of a preface. The c...
This paper examines the international development of financial reporting standards for smaller entit...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
The aim of this study was to investigate the factors that affect the utility of the statutory accoun...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
This paper is drawn from a study commissioned by the DTI, the purpose of which was to investigate th...
The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that...
The main objective of this empirical research was to investigate whether there is a need for change ...
The purpose of this paper is to extend previous research into the factors that have a significant in...
The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that...
This project aims to create a more academic analysis, building on existing practitioner and professi...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
This article develops the conceptualisation of regulation as a dynamic force, enabling and motivatin...
The thesis consists of 14 chapters and four appendices linked together by means of a preface. The c...
This paper examines the international development of financial reporting standards for smaller entit...