Financial Reporting By Small And Medium Companies: Financial Reporting Practices By Small And Medium Companies In Emerging Markets

There has been growing concern internationally that financial reporting by small and medium companies (SMCs)is largely ignored in emerging economies. This book helps to fill this important but relatively neglected research area. The book is about the development of a reporting model based on the views of users and preparers on the demand for and supply of financial information of SMCs in the transitional economy of Vietnam. The book clarifies the current and future issues of financial reporting and significantly supports SMCs in terms of enhancing communication with internal and external interested parties for their growth and development. The analysis deepens current understanding of related parties such as banks or local governments and their interactions with SMC financial reporting issues. The analysis should help shed some light on this complex but exciting financial reporting issues, and should be especially useful to professionals in Accounting and Auditing fields, or students who pursue further studies in financial reporting practices by small and medium companies.