Does sound lending infrastructure foster better financial reporting quality of SMEs?
Year of publication: |
2023
|
---|---|
Authors: | Huang, Xing ; Wang, Xiaodong ; Han, Liang ; Laker, Benjamin |
Published in: |
The European journal of finance. - London [u.a.] : Taylor & Francis Group, ISSN 1466-4364, ZDB-ID 2001610-4. - Vol. 29.2023, 5, p. 542-566
|
Subject: | cross-country | earnings management | Lending infrastructure | Panel data | SME | KMU | Bilanzpolitik | Accounting policy | Kreditgeschäft | Bank lending | Infrastruktur | Infrastructure | Entwicklungsländer | Developing countries | Unternehmensfinanzierung | Corporate finance | Rechnungswesen | Accounting |
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