This special issue of the journal of Accounting and Management Information Systems groups recent research into … reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland …

influence of bank borrowing on their book-tax conformity and accounting practices. In order to verify the importance of the link … separated records in line with tax rules reflecting the impact of tax law on the accounting practices. Besides the book …-borrowers. Moreover, the findings indicate that monitoring by lenders force SMEs to adopt more advanced accounting practices by adhering …

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 …

The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small … legal bases for external financial reporting of SMEs, rules in national accounting standards and their close linkage with … lenient requirements on accounting practitioners’ qualifications and a lack of supervision of financial statements. We then …