International financial reporting standards and SMEs : the effects on firm rating according to Basel II
Year of publication: |
2014
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Authors: | Bartolini, Monica ; Gardini, Silvia ; Savioli, Giuseppe |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 10.2014, 1, p. 43-67
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Subject: | international accounting standards | small and medium-sized entities | SMEs | Basel II | firm rating | credit worthiness | KMU | SME | IFRS | Basler Akkord | Basel Accord | Kreditwürdigkeit | Credit rating | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Unternehmensfinanzierung | Corporate finance |
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