A survey of SME accounting and reporting practices in Austria

  title={A survey of SME accounting and reporting practices in Austria},
  author={Bernhard Lee Lindner and Kerstin Hoelzl},
This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian Institute for small and medium enterprise (SME) research on behalf of the World Bank center for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from more than 780 SMEs that are representative of the Austrian SME sector. The primary purpose of this report is to assist the… Expand
Determinants of external tax compliance costs: Evidence from South Africa
Small businesses tend to rely on external service providers (tax practitioners, accountants, lawyers and bookkeepers) for assistance with their tax affairs. Payments to external service providersExpand
Bank loan financing of Austrian SMEs
  • 2016