Scipediacontent: Scipediacontent moved page Draft Content 844177452 to Lindner Hoelzl 2016a

2020-10-14T12:23:02Z

Scipediacontent moved page Draft Content 844177452 to Lindner Hoelzl 2016a

Scipediacontent: Created page with " == Abstract == This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian In..."

2020-10-14T12:22:59Z

Created page with " == Abstract == This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian In..."

New page

== Abstract ==

This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian Institute for small and medium enterprise (SME) research on behalf of the World Bank center for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from more than 780 SMEs that are representative of the Austrian SME sector. The primary purpose of this report is to assist the accounting and auditing profession, policy makers, and users of financial information in understanding the value and the constraints of SMEs financial reporting practices. It also feeds into a broader CFRR study on corporate financial reporting reform in Austria. The report presents the results of the survey grouped by topical areas as follows: accounting practices in Austrian SMEs; auditing financial statements; SME financing; and financial reporting and access to finance.

Document type: Book

== Full document ==
<pdf>Media:Draft_Content_844177452-beopen528-1387-document.pdf</pdf>

== Original document ==

The different versions of the original document can be found in:

* [http://dx.doi.org/10.1596/24428 http://dx.doi.org/10.1596/24428]

* [http://hdl.handle.net/10986/24428 http://hdl.handle.net/10986/24428] under the license http://creativecommons.org/licenses/by/3.0/igo/

* [http://pdfs.semanticscholar.org/a137/a6e22b6c5529ee17decee39b6ed5d9155ed7.pdf http://pdfs.semanticscholar.org/a137/a6e22b6c5529ee17decee39b6ed5d9155ed7.pdf]

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Lindner Hoelzl 2016a - Revision history

Scipediacontent: Scipediacontent moved page Draft Content 844177452 to Lindner Hoelzl 2016a

Scipediacontent: Created page with " == Abstract == This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian In..."