Title
Bankers' Perceptions of Accounting Principles: Some Implications for the Small Business
Document Type
Article
Publication Date
Fall 1991
Abstract
This study examines perceptions of bankers regarding the usefulness of generally accepted accounting principles for small businesses financial statements. Perceptions were obtained regarding four accounting standards that have been criticized as being unnecessarily costly for smaller businesses. Although results were somewhat mixed, support was given to prior research that has suggested bankers would accept financial information prepared from a less costly non-GAAP basis for some small businesses.
Recommended Citation
The Journal of Applied Business Research, Vol. 7, No. 4, 108-111.
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