Bauwhede, Heidi Vander; Meyere, Michiel De; … - In: Small Business Economics 45 (2015) 1, pp. 149-164
This study explores a large and detailed dataset of financial statements of Belgian small and medium-sized enterprises (SMEs) over the 1997–2010 period. Using accruals quality as a proxy for the quality of SMEs’ financial reports, we find that the quality of SMEs’ financial statements is...
