This research report explores the relationship between SMEs, financial reporting, and trade credit. The study was conducted by Dr. Jill Collis, Professor Robin Jarvis, and Professor Michael Page, and was independently reviewed by two experts. The study found that SMEs in different countries have different reporting practices and trade credit policies. The report also highlights the importance of financial reporting for SMEs and the challenges they face in accessing trade credit. The authors recommend that policymakers and practitioners consider these findings when developing policies and practices related to SMEs, financial reporting, and trade credit.
