Accounting information quality and trust as determinants of credit granting to SMEs : the role of external audit
Year of publication: |
December 2018
|
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Authors: | Palazuelos, Estefanía ; Crespo, Ángel Herrero ; Montoya del Corte, Javier |
Published in: |
Small business economics : an entrepreneurship journal. - Dordrecht [u.a.] : Springer, ISSN 0921-898X, ZDB-ID 1024560-1. - Vol. 51.2018, 4, p. 861-877
|
Subject: | Accounting information quality | Credit granting | External audit | Loan officers | SMEs | Trust | KMU | SME | Informationswert | Information value | Vertrauen | Confidence | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Kreditrisiko | Credit risk | Kreditwürdigkeit | Credit rating | Kreditgeschäft | Bank lending | Kredit | Credit |
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