Abstract
Abstract Information concerning past delays in submitting financial statements to Companies House has been found to be an important variable in predicting small company financial failure. However, a distinctive feature of the small company reporting environment is that a large proportion of small companies approaching financial failure fail to submit any accounts in the year(s) immediately prior to failure. This paper presents evidence suggesting that non-submission information can usefully be incorporated into a failure prediction model along with information concerning finite delays in reporting and conventional financial ratios.
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