Are modified audit opinions related to the availability of credit? : evidence from finnish SMEs
Year of publication: |
2012
|
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Authors: | Niemi, Lasse ; Sundgren, Stefan |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 21.2012, 4, p. 767-796
|
Subject: | Wirtschaftsprüfung | Financial audit | Kreditwürdigkeit | Credit rating | KMU | SME | Empirische Methode | Empirical method | Finnland | Finland | 1996-2001 |
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