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New trails for SMEs in Germany and China : co-operations, opportunities, challenges, perspectives

Elsner, Andree (ed.) - 2016

Persistent link: https://www.econbiz.de/10011687584

Essays on credit process management and management accounting in banking

Schwarze, Felix - 2009

Persistent link: https://www.econbiz.de/10003823679

The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10011755856

Private SME accounting in Poland : does bank lending influence their accounting and financial reporting practice?

Białek-Jaworska, Anna - In: Journal of accounting & management information systems … 16 (2017) 2, pp. 229-267

Using data from private Polish Small and Medium-sized Entities (SMEs) for 2003-2013, I investigate in this paper the influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link between tax law and the accounts of private firms,...

Persistent link: https://www.econbiz.de/10011741784

Does simplified accounting limit small and micro companies' access to bank financing?

Waniak-Michalak, Halina - In: Journal of accounting & management information systems … 16 (2017) 2, pp. 340-359

(SMEs) enterprises to access financing resources, or makes funding more expensive for them. Telephone interviews with … of capital of Polish SMEs, but it does not create a barrier to accessing external sources of financing. …

Persistent link: https://www.econbiz.de/10011741906