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 …

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 …