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Accounting information quality and trust as determinants of credit granting to SMEs : the role of external audit

Palazuelos, Estefanía; Crespo, Ángel Herrero; Montoya … - In: Small business economics : an entrepreneurship journal 51 (2018) 4, pp. 861-877

Persistent link: https://www.econbiz.de/10011983616

Exploring non-financial information research : a literature mapping

Palazuelos, Estefanía; San-Martín, Paula; Montoya del … - In: Future advancements for CSR and the sustainable …, (pp. 90-115). 2022

Persistent link: https://www.econbiz.de/10012648025

Developing accounting students' professional competencies and satisfaction through learning experiences : validation of a self-administered questionnaire

Diez-Busto, Elsa; Palazuelos, Estefanía; San-Martín, Paula - In: The international journal of management education 21 (2023) 3, pp. 1-12

Persistent link: https://www.econbiz.de/10014458864

Effective use of qualitative materiality factors : evidence from Spain

Montoya del Corte, Javier; Martínez García, Francisco … - In: Managerial auditing journal 25 (2010) 5, pp. 458-483

Persistent link: https://www.econbiz.de/10003994025

Auditing and credit granting to SMEs: an integrative perceptual model

Palazuelos, Estefanía; Herrero Crespo, Ángel; Montoya … - In: Managerial Auditing Journal 35 (2019) 1, pp. 152-174

Purpose: The purpose of this study is to develop an integrative model of credit granting to small- and medium-size enterprises (SMEs) incorporating the loan officers’ perceptual factors about SMEs (risk and trust) and accounting information (quality and usefulness). Moreover, the role of...

Persistent link: https://www.econbiz.de/10012187742

Effective use of qualitative materiality factors: evidence from Spain

Montoya del Corte, Javier; Martínez García, Francisco … - In: Managerial Auditing Journal 25 (2010) 5, pp. 458-483

Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements....

Persistent link: https://www.econbiz.de/10014929212

The teacher of entrepreneurship as a role model : students' and teachers' perceptions

San-Martín, Paula; Fernández-Laviada, Ana; Pérez, Andrea - In: The international journal of management education 19 (2021) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10013184578

Influence of business incubators performance on entrepreneurial intentions and its antecedents during the pre-incubation stage

Giordano Martínez, Karla Roxana; Fernández-Laviada, Ana; … - In: Entrepreneurship research journal : ERJ 8 (2018) 2, pp. 1-15

Persistent link: https://www.econbiz.de/10011844803

Effect of market orientation, network capability and entrepreneurial orientation on international performance of small and medium enterprises (SMEs)

Acosta, Alexandra Solano; Crespo, Ángel Herrero; … - In: International business review : the official journal of … 27 (2018) 6, pp. 1128-1140

Persistent link: https://www.econbiz.de/10011931257