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DC Field | Value | Language |
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dc.contributor.author | Kitching, J | - |
dc.contributor.author | Kašperová, E | - |
dc.contributor.author | Collis, J | - |
dc.date.accessioned | 2014-04-14T09:33:26Z | - |
dc.date.available | 2014-04-14T09:33:26Z | - |
dc.date.issued | 2013-10-10 | - |
dc.identifier | ORCiD: Jill Collis https://orcid.org/0000-0003-0674-3780 | - |
dc.identifier.citation | Kitching, J., Kašperová, E. and Collis, J. (2023) 'The contradictory consequences of regulation: The influence of filing abbreviated accounts on UK small company performance', International Small Business Journal, 33 (7), pp. 671 - 688. doi: 10.1177/0266242613503973. | en_US |
dc.identifier.issn | 0266-2426 | - |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/8295 | - |
dc.description.abstract | This article develops the conceptualisation of regulation as a dynamic force, enabling and motivating actions that contribute to small company performance as well as being a burden, cost or constraint. Using interview and survey data from a study of preparers and users of small company abbreviated accounts, the article argues that regulation generates contradictory consequences as both confidentiality and disclosure potentially serve their interests. It presents an analytical framework specifying the mechanisms through which regulation influences performance directly and indirectly. Regulation affects small companies directly by requiring the disclosure of financial information but also, indirectly by influencing important stakeholders – for example, banks, suppliers, customers and others – to provide vital resources such as credit, and market opportunities. Indirect regulatory influences might be only partly visible yet exert a powerful effect on performance. | en_US |
dc.description.sponsorship | Scottish Accountancy Trust for Education and Research and the Institute of Chartered Accountants of Scotland. | en_US |
dc.format.extent | 671 - 688 | - |
dc.language.iso | en | en_US |
dc.publisher | SAGE Publications | en_US |
dc.rights.uri | https://us.sagepub.com/en-us/nam/journal-author-archiving-policies-and-re-use | - |
dc.subject | abbreviated accounts | en_US |
dc.subject | credit risk | en_US |
dc.subject | disclosure | en_US |
dc.subject | financial reporting | en_US |
dc.subject | regulation | en_US |
dc.subject | small company | en_US |
dc.title | The contradictory consequences of regulation: The influence of filing abbreviated accounts on UK small company performance | en_US |
dc.type | Article | en_US |
dc.identifier.doi | https://doi.org/10.1177/0266242613503973 | - |
pubs.issue | 7 | - |
pubs.volume | 33 | - |
pubs.organisational-data | /Brunel | - |
pubs.organisational-data | /Brunel/Brunel Active Staff | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/Brunel Business School | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/Brunel Business School/Business | - |
dc.identifier.eissn | 1741-2870 | - |
dc.rights.holder | The Author(s) | - |
Appears in Collections: | Accounting Business and Management Brunel Business School Research Papers |
Files in This Item:
File | Description | Size | Format | |
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Fulltext.pdf | Copyright © The Author(s) 2013. Kitching, J., Kašperová, E. and Collis, J. (2015) 'The contradictory consequences of regulation: The influence of filing abbreviated accounts on UK small company performance', International Small Business Journal, 33 (7), pp. 671 - 688.. DOI: 10.1177/0266242613503973 (see: https://us.sagepub.com/en-us/nam/journal-author-archiving-policies-and-re-use). | 491.52 kB | Adobe PDF | View/Open |
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