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今天,我们需要什么样的盐业企业?
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作者 周洪福 《浙江盐业》 2003年第2期29-31,8,共4页
关键词 盐业企业 企业管理 企业发展 学习企业 信用型企业 创新企业 文化企业 服务企业
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The Usefulness of the SMEs' Accounting Information
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作者 Nahariah Jaffar Zarehan Selamat Norhazlin Ismail Hamsatulazura Hamzah 《Journal of Modern Accounting and Auditing》 2012年第10期1407-1418,共12页
This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises (SMEs). Mailed questionnaires were sent to SMEs' owne... This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises (SMEs). Mailed questionnaires were sent to SMEs' owner and loan officers in Malaysia. The findings show that the SMEs' owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs' owners' perceptions on the usefulness of the SMEs' accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers' perceptions on the usefulness of the SMEs' accounting information. Meanwhile, experience in assessing SMEs' financial statements has a significantly negative relationship with the loan officers' perceptions on the usefulness of the SMEs' accounting information. The results of this study may enable the SMEs' managers to realize the informational needs of the users of their financial statements. 展开更多
关键词 small- and medium-sized enterprises (SMEs) financial reporting USEFULNESS accounting information
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