Influences on Frequency of Preparation of Financial Statements Among SMEs
This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial statements are used to make decisions and (2) owne...
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| Format: | Article |
| Language: | English |
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Universidade do Porto, Faculdade de Engenharia (FEUP)
2013-09-01
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| Series: | Journal of Innovation Management |
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| Online Access: | https://journalsojs3.fe.up.pt/index.php/jim/article/view/211 |