to a lack of formal Accounting system and financial management, which leads to weaknesses in their internal financial … explorative way: some relevant Accounting and Finance applications present in the market, based on criteria decided by exploring … the scientific literature and evaluating it by interviewing Accounting professionals working in start-ups in Germany. The …

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 …