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

By Jill Collis and Robin Jarvis

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

Topics: accounting
Year: 2002
OAI identifier: oai:eprints.kingston.ac.uk:4027
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