In this article, we set out to understand and interpret the meaning of Japanese lenders perspective on non-financial, or soft, information of technology based small and medium sized enterprises (SMEs) and look for its implications for the IR agenda. To our surprise, the initial findings showed a...

In this paper, we will explore the role of network information in intellectual capital measures, focusing specifically on data from lender-borrower relationships. Our analysis found as follows: First, Japanese lenders who judge the creditworthiness of firms, place a great deal of importance on...