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| Author: | Holmes, S. Kelly, G. Cunningham, R. |
| Title: | The small firm information cycle: a reappraisal. |
| Journal: | International Small Business Journal
1991 : JAN-MAR, VOL. 9:2, p. 41-53 |
| Index terms: | LIFE CYCLES SMALL BUSINESS BUSINESS INFORMATION |
| Language: | eng |
| Abstract: | The paper proposes to replace a unique business life cycle model with a model of series of interrelated cycles. The concept of information sub-cycle is introduced. Regression techniques imply that the acquisition and/or preparation of accounting information is dependent on firm age, size, industry membership and the level of owner-manager education. |
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