The effects of format on the extraction of information from accounting statements

Article Abstract:

The major objective of this research was to study the effects of three dimensions of accounting statement format on the ability of users to extract information from these statements. The three dimensions of format studied were: (1) account v report P & L statement format, (2) account v report Balance Sheet format, and (3) construction signalling. A fourth independent variable studied was learning trials. Results show that (1) the report P & L statement format produces higher extraction performance than the account format, (2) higher construction signalling results in higher extraction performance, and (3) as learning trials increase, extraction performance also increases, but at a decreasing rate. Balance Sheet format does not result in a significant main effect. However, when learning is low, and the P & L format is report, the report Balance Sheet results in higher extraction performance than the account Balance Sheet. (reproduced by permission of the publisher)

Research, Accounting, Practice, Financial statements

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Methodological weaknesses of Australian small business research

Article Abstract:

During the past two decades, 'empirical' research concerning the relationship between small business owner-managers and practising accountants has provided limited insight into the role of accountants and accounting information in assisting small business operations. This research has been exploratory and largely descriptive, tending to focus on small samples of poorly defined small businesses in non-representative Australian regional locations. Rigorous statistical analysis of the results obtained is virtually non-existent. This select review of Australian research identifies the perceived methodological weaknesses of studies that have focused on the information needs of small business owner-managers and the role of the practising accountant in meeting these requirements. (reproduced by permission of the publisher)

Methods, Small business, Surveys, Accounting firms, Accounting services, Economic surveys

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Capital structure and financing of SMEs: Australian evidence

Article Abstract:

An investigation of the determinants of capital structure and the use of financing for the small and medium sized enterprises is carried out. The results suggest that asset structure, profitability and growth are important determinants of capital structure and financing, and support static trade-off and pecking order arguments proposed by the theoretical models.

Australia, Financial management, Financial Systems & Controls, Analysis, Economic aspects, Finance, Company financing, Small and medium sized companies

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