Nilsson, Anders; Öhman, Peter - In: Qualitative Research in Accounting & Management 9 (2012) June, pp. 146-167
medium-sized enterprises (SMEs) in a risk averse banking environment can be assessed defensively by lending officers (LOs … banking environment, LOs can be prone to assessing SME loan applications defensively to a noteworthy extent. Such … defensiveness comes in different forms: denial of loan applications, granting of loans with collateral or high interest rates, or …