中小企业财务报表的审计对信用风险分析师很重要

IF 0.5 Q4 BUSINESS UCJC Business and Society Review Pub Date : 2017-02-13 DOI:10.3232/UBR.2017.V14.N1.04

Estefanía Palazuelos Cobo, Á. Crespo, Javier Montoya del Corte

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引用次数: 5

摘要

本文分析了审计在中小企业授信过程中的作用。一项对西班牙471名风险分析师的调查显示，审计财务报表增加了会计信息的感知质量，降低了运营中的感知风险，增加了对公司的信任，并对中小企业获得更好信贷和获得更好融资条件的可能性产生了积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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IMPORTA LA AUDITORÍA DE LOS ESTADOS FINANCIEROS DE LAS PYMES A LOS ANALISTAS DE RIESGO DE CRÉDITO

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.

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来源期刊

UCJC Business and Society Review BUSINESS-

CiteScore

0.80

自引率

0.00%

发文量

审稿时长

10 weeks

期刊介绍： UCJC Business & Society Review (UCJC BSR - ISSN 2659-3270) (formerly known as Universia Business Review) peer-reviewed and published quarterly, is committed to publishing scholarly empirical and theoretical research articles that have from an interdisciplinary approach a high impact on understanding the intersections of business, economy and society. UCJC BSR invites scholars and practitioners from every single domain in Social Sciences to share their analyses and perspectives to solve current, relevant and complex problems of our Societies and Economies such as Digital Transformation, Entrepreneurial Innovation Waves, Climate Change, Labor Migrations or Urban Concentrations among many others.