Privately held businesses’ financial statements: a mixed methods study on the objectives, and users’ needs and expectations

Despite the criticism around the resource allocation decision-usefulness objective of the financial statements in the literature, not many studies have questioned its validity and applicability. Under the aforementioned objective, the financial statements seek to provide information to investors and...

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Bibliographic Details

Main Author:	Jonathan Dingli
Format:	Default Thesis
Published:	2021
Subjects:	objectives of financial statements; users of financial statements; privately held businesses; decision-usefulness; stewardship
Online Access:	https://dx.doi.org/10.26174/thesis.lboro.16565151.v1
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