Estamos realizando la búsqueda. Por favor, espere...

 Detalle_Publicacion

Are credit risk analysts concerned about the audit of the financial statements of SMEs?

Abstract: This paper analyzes the usefulness of auditing in processes of credit granting to SMEs. A survey of 471 risk analysts in Spain shows that the fact that financial statements are audited increases perceived quality of accounting information, reduces perceived risk in operations, increases trust in companies and has a positive impact both on the probability that SMEs will have better access to credit and on obtaining better financing conditions.

Otras publicaciones de la misma revista o congreso con autores/as de la Universidad de Cantabria

 Fuente: UNIVERSIA BUSINESS REVIEW | FIRST QUARTER 2017 | ISSN: 1698-5117

Editorial: Universia

 Año de publicación: 2017

Nº de páginas: 38

Tipo de publicación: Artículo de Revista

 DOI: 10.3232/UBR.2017.V14.N1.04

ISSN: 1698-5117,2174-0933