The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses

We examine the financial reporting practices of small privately held businesses that are not subject to SEC regulation. Specifically, we determine the factors associated with the production and use of financial statements for firms that have discretion in the preparation of financial statements and...

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Bibliographic Details
Published in:The Accounting review 2009-01, Vol.84 (1), p.1-25
Main Authors: Allee, Kristian D., Yohn, Teri Lombardi
Format: Article
Language:English
Subjects:
A Forum on the Factors Associated with the Use of Financial Statements by Small and New Companies
Access to credit
Accountants
Accounting
Accrual basis accounting
Audited financial statements
Audits
Business structures
Charge accounts
Closely held corporations
Companies
Correlation analysis
Cost analysis
Credit
Financial information
Financial reporting
Financial statements
Limited liability
Loan rates
Mortgage loans
Private sector
Production
Public finance
Regulation
SEC regulations
Securities markets
Small and medium sized enterprises
Small business
Small businesses
Sophistication
Studies
Trade credit
U.S.A
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