SME Reporting in Australia: where to now for decision-usefulness?

Karen Handley*, Sue Wright, Elaine Evans

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)


This paper develops recommendations for simplified decision-useful SME financial reporting in Australia - a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of financial statements of non-publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision making.

Original languageEnglish
Pages (from-to)251-265
Number of pages15
JournalAustralian Accounting Review
Issue number2
Early online date7 Jun 2017
Publication statusPublished - Jun 2018


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