Summary financial statements: An analysis of the adoption decision. A research note

British Accounting Review

Volumn 30, Issue 3, 1998, Pages 249-260

  Ward, Martin ^a  

^a UNIVERSITY OF NOTTINGHAM   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032164104     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1997.0068     Document Type: Article

References (15)

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2. Accounting Standards Board Ltd (1993). Operating and Financial Review, London, ASB.
3. Department of Trade and Industry (1995). Simpler procedures for Summary Financial Statements - A Consultative Document, London, DTI.
4. Gorb, P., Burns, R., Clarke, F., Lundholm, D. & Ross, D. (1989). What Do Investors Really Want to Know? Commercial Report, London, Wolff Olins/Hall.
5. Greene, W. H. (1993). Econometric Analysis, 2nd edition, New York, MacMillan.
6. Hansford, A. & Hussey R. (1996). 'Summary Financial Statements', Accountancy Age 19th September, pp. 22-23.
7. Hussey, R. & Everitt, H. (1991). Summary and Simplified Financial Reporting, London Butterworths.
8. Hussey, R. & Wilkie, C. (1995). Barriers to Publishing Summary Financial Statements, Report for The Hundred Group, Unpublished.
9. Institute of Chartered Accountants in England and Wales (1989). Summary Financial Statements for Listed Companies, London, TR 768, ICAEW.
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11. Ormrod, P. & Cleaver, K.C. (1993). 'Financial Reporting and Corporate Accountability', Accounting and Business Research, Corporate Governance Special Issue, 23, pp. 431-439.
12. Rose, N.L. & Joskow, P.L. (1990). 'The Diffusion of New Technologies; Evidence from the Electric Utility Industry', Rand Journal of Economics, 21(3), pp. 354-373.
13. Tweedie, D.P. (1976). 'The Psychological Background to Financial Reporting', The Accountants' Magazine, December, pp. 470-474.
14. White, H. (1982). 'Maximum Likelihood Estimation of Misspecified Models', Econometrica, 50 pp. 1-25.
15. Wilson, A. (1989). 'Give better, not lesser Company information', Accountancy, October, pp. 26-27.