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Auditing as a Signal in Small Business Lending

Dharan, Bala G. - In: Journal of Entrepreneurial Finance 2 (1992) 1, pp. 1-11

independent external auditor to convey its risk characteristics to lenders. The analysis shows that a necessary condition for a …

Persistent link: https://www.econbiz.de/10010790655

The Effects of Environmental Uncertainty, Computer Usage, and Management Accounting Systems on Small Business

Gul, Ferdinand A.; Glen, William; Huang, Alan Ruguang - In: Journal of Entrepreneurial Finance 2 (1993) 3, pp. 251-271

contextual variables and MAS on organizational effectiveness or performance of small business. Using a sample of small business … uncertainty (PEU) and computer usage on die management accounting system (MAS)/performance relationship. Performance in this study … derivatives of the regression equations showed that PEU moderated the effects of MAS on performance with MAS having a positive …

Persistent link: https://www.econbiz.de/10010790662

An Agency Perspective of Auditor Change in Small Firms

Keasey, Kevin; Watson, Robert - In: Journal of Entrepreneurial Finance 1 (1991) 1, pp. 45-59

This paper uses an agency theory perspective to develop an understanding of the determinants of auditor change for small firms in the United Kingdom. The paper, therefore, extends the existing literature (see Williams [22] and Francis and Wilson [9]) from a consideration of auditor change for...

Persistent link: https://www.econbiz.de/10010790730

The Valuation Implications of Sales Growth in Start-up Ventures

Gavious, Ilanit; Schwartz, Dafna - In: Journal of Entrepreneurial Finance 13 (2009) 2, pp. 1-24

We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increased their sales...

Persistent link: https://www.econbiz.de/10010762508

Tools to Apply to Financial Statements to Identify Errors, Omissions and Fraud in Business Valuations

Clevenger, Tom; Baker, Gary - In: Journal of Entrepreneurial Finance 10 (2005) 3, pp. 63-74

derived from these statements can be misleading and any analysis from these spurious statements is sure to be questioned. A … uncover some less detectable fraud. For the analysis to proceed there must be two balance sheets and the intervening income … confident of the analysis. …

Persistent link: https://www.econbiz.de/10010765290

An Empirical Examination of SBA Guaranteed Loans: Rates, Collateral, Agency Costs, and the Time to Obtain the Loan

Brau, James C.; Osteryoung, Jerome S. - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 1-23

We empirically examine a sample of over 350 entrepreneurial firms that successfully receive an SBA guaranteed loan. The first portion of the paper contains descriptive statistics that lend anecdotal evidence concerning the organization type of borrowers, the incidence of collateral, the reasons...

Persistent link: https://www.econbiz.de/10011310372

The Impact of Bank Structure on Small Business and Small Farm Lending

Craig, Steven G.; Hardee, Polly T. - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 59-83

small business and farm lending through a conceptual analysis encompassing private information asymmetries inherent in these … encompasses an allocation analysis over bank dependent loans, its large loan counterpart and other assets. Overall the findings …

Persistent link: https://www.econbiz.de/10011310375

The 'Lack of Separation' Revisited: Small Business Owners and Risk

Coleman, Susan; Cohn, Richard - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 104-114

The close link between the personal financial affairs of a small business owner and his or her firm has been noted in prior research. This article compares attitudes toward risk on the part of small business owners (SBOs) and non-small business owners (NSBOs). In addition, it compares the...

Persistent link: https://www.econbiz.de/10011310377

The Sales Forecast and Financial Management in the Small Manufacturing Firm

Burns, Richard; Walker, Joe - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 115-128

The importance of an accurate sales forecast to financial management in general is well documented. Although large firms' forecasting practices as they relate to financial management have been surveyed, this is the first such study on small (manufacturing) firms. Surprisingly, the two groups are...

Persistent link: https://www.econbiz.de/10011310378

Venture Financing and Role of Certification: A Theoretical Perspective

Yazdipour, Rassoul - In: Journal of Entrepreneurial Finance 6 (2001) 1, pp. 156-160

This paper attempts to extend the Certification Paradigm--mainly used in the literature as an explanation for IPO underpricings--to provide guidelines to entrepreneurs in their efforts to secure funding for new ventures. After extending the model to cases of pre-venture-capital start-up firms,...

Persistent link: https://www.econbiz.de/10011310380

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