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Author:Ritchie, J.
Richardson, S.
Title:Disclosing smaller business success and failure
Journal:British Accounting Review
2004 : SEP, VOL. 36:3, p. 233-250
Index terms:Accounting
Disclosure
Small and medium-sized enterprises (SMEs)
Language:eng
Abstract:This article studies the accounting of smaller businesses in the UK. The writers argue that the smaller businesses have been mostly sidelined from the current debate about corporate governance and they are less scrutinized than larger corporations.
SCIMA record nr: 259189
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