DEREGULATION OF SMALL COMPANY FINANCIAL REPORTING IN THE UK.

This chapter discusses a study which investigated deregulation of financial reporting by smaller companies in Great Britain. The second part of the chapter discusses the main strands of the arguments for and against deregulation of financial reporting by smaller companies, together with a review of previous research. This is followed by a description of the methodology used for the present study, and a discussion of the research findings. The final section draws conclusions and offers suggestions for further research.