Citations (26)
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Yaqoub Alduraywish. (2023) Do audited firms have better access to credit?: Evidence from emerging countries. Cogent Business & Management 10:2.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
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Elina Haapamäki. (2022) An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland. Accounting Forum 46:4, pages 394-420.
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Michiel De Meyere, Heidi Vander Bauwhede & Philippe Van Cauwenberge. (2018) The impact of financial reporting quality on debt maturity: the case of private firms. Accounting and Business Research 48:7, pages 759-781.
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Stefanie Ceustermans, Diane Breesch & Joël Branson. (2017) Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies. Accounting in Europe 14:3, pages 388-406.
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Antonio Davila, George Foster & Ning Jia. (2015) The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence. European Accounting Review 24:2, pages 207-239.
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Articles from other publishers (20)
María J. Palacín‐Sánchez, Francisco J. Canto‐Cuevas & Filippo di Pietro. (2021) Examining the effects of the quality of financial reports on SME trade credit: An innovative approach. International Review of Finance 22:4, pages 662-668.
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Asif Saeed, Zahid Munir & Muhammad Wasif Zafar. (2022) Audit quality and corporate trade credit: evidence from the Asian emerging markets. International Journal of Emerging Markets.
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Radeef Chundakkadan & Subash Sasidharan. (2021) Gender gap and access to finance: A cross‐country analysis. Review of Development Economics 26:1, pages 180-207.
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Farah Saerens & Stefanie Ceustermans. (2021) Abbreviated or Micro-Entity Accounts? Effect of Financial Reporting Format on the Availability of Trade Credit. Sustainability 13:15, pages 8137.
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Sylvain Durocher & Anne Fortin. (2021) Financial statement users’ institutional logic. Journal of Accounting and Public Policy 40:2, pages 106819.
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Mahdi Moradi, Mahdi Salehi, Hossein Tarighi & Mahdi Saravani. (2020) Audit adjustments and corporate financing: evidence from Iran. Journal of Accounting in Emerging Economies 10:4, pages 521-543.
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Mahdi Salehi, Mahdi Saravani & Safoura Rouhi. (2020) The relationship between audit components and audit market adaptability. Journal of Financial Crime 27:3, pages 835-853.
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Anahi Briozzo & Diana Albanese. (2020) Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises. Journal of International Accounting, Auditing and Taxation 38, pages 100302.
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Boris Erick Duckardt, María De los Ángeles López, Diana Albanese & Anahí Briozzo. (2019) La importancia del informe de auditoría para el otorgamiento de crédito. Cuadernos de Contabilidad 20:50, pages 1-23.
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Estefanía Palazuelos, Ángel Herrero Crespo & Javier Montoya del Corte. (2017) Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit. Small Business Economics 51:4, pages 861-877.
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Basil Al-Najjar. (2018) Corporate governance and audit features: SMEs evidence. Journal of Small Business and Enterprise Development 25:1, pages 163-179.
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Dennis Sundvik. (2017) Tax-induced fiscal year extension and earnings management. Journal of Applied Accounting Research 18:3, pages 356-374.
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David Abad, Juan P. Sánchez-Ballesta & José Yagüe. (2017) Audit opinions and information asymmetry in the stock market. Accounting & Finance 57:2, pages 565-595.
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Jean Bédard, Paul Coram, Reza Espahbodi & Theodore J. Mock. (2016) Does Recent Academic Research Support Changes to Audit Reporting Standards?. Accounting Horizons 30:2, pages 255-275.
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Mathieu Luypaert, Tom Van Caneghem & Steve Van Uytbergen. (2015) Financial statement filing lags: An empirical analysis among small firms. International Small Business Journal: Researching Entrepreneurship 34:4, pages 506-531.
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Andrea Moro, Matthias Fink & Daniela Maresch. (2015) REDUCTION IN INFORMATION ASYMMETRY AND CREDIT ACCESS FOR SMALL AND MEDIUM-SIZED ENTERPRISES. Journal of Financial Research 38:1, pages 121-143.
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Hannu Ojala, Mervi Niskanen, Jill Collis & Kati Pajunen. (2014) Audit quality and decision-making in small companies. Managerial Auditing Journal 29:9, pages 800-817.
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Nina Sormunen. (2014) Bank officers’ perceptions and uses of qualified audit reports. Qualitative Research in Accounting & Management 11:3, pages 215-237.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2019) Accounting by Private Firms: Empirical Evidence, Data, and Research Perspectives. SSRN Electronic Journal.
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Stefanie Ceustermans & Diane Breesch. (2015) Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Young Private Companies. SSRN Electronic Journal.
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