Waniak-Michalak, Halina - In: Journal of accounting & management information systems … 16 (2017) 2, pp. 340-359
Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk … analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities … managers of banks and a review of statistical data are used to show that simplified accounting methods may influence the cost …
