文章基本信息

标题：¿IMPORTA LA AUDITORÍA DE LOS ESTADOS FINANCIEROS DE LAS PYMES A LOS ANALISTAS DE RIESGO DE CRÉDITO?
本地全文：下载
作者：Estefania Palazuelos Cobo ; Ángel Herrero Crespo ; Javier Montoya del Corte 等
期刊名称：Universia Business Review
印刷版ISSN：1698-5117
出版年度：2017
期号：53
DOI：10.3232/UBR.2017.V14.N1.04
语种：English
出版社：Universia Business Review
摘要：This paper analyzes the usefulness of auditing in processes of credit granting to SMEs. A survey of 471 risk analysts in Spain shows that the fact that financial statements are audited increases perceived quality of accounting information, reduces perceived risk in operations, increases trust in companies and has a positive impact both on the probability that SMEs will have better access to credit and on obtaining better financing conditions.