Alduraywish, Yaqoub - In: Cogent Business & Management 10 (2023) 2, pp. 1-18
statements have better formal credit access than their counterparts. Among these, audited firms obtain bigger loan value, have … bank credit, using data from the Business Environment and Enterprise Performance Survey (BEEPS). Among firms having credit … access, this research further analyses the impacts of auditing financial statements on loan value, loan rate, and loan term …