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| Author: | Eierle, B. |
| Title: | Filing practice of small and medium-sized companies |
| Journal: | International Small Business Journal
2008 : AUG, VOL. 26:4, p. 491-528 |
| Index terms: | small and medium-sized enterprises (SMEs) accounting standards financial reporting culture Austria European Union |
| Language: | eng |
| Abstract: | Most European Union (EU) countries differentiate applicable accounting standards btw. companies and filing requirements imposed on them. This article presents information on the filing practice of small and medium-sized companies (SMEs), providing empirical findings from the analysis of Austrian SMEs (GmbH). It is stated that the main objective of allowing SMEs to file abbreviated financial statements is to protect the companies from revealing too much information to their competitors etc. |
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