Mandatory accounting disclosure by small private companies
نویسندگان
چکیده
منابع مشابه
Mandatory Accounting Disclosure by Small Private Companies*
This article analyzes how mandatory accounting disclosure is grounded on different rationales for private and public companies. It also explores technological changes, such as computerised databases and the Internet, which have recently made disclosure of company accounts by small companies potentially less costly and more valuable, thanks to electronic filing and universal online access to cre...
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ژورنال
عنوان ژورنال: European Journal of Law and Economics
سال: 2010
ISSN: 0929-1261,1572-9990
DOI: 10.1007/s10657-010-9145-3