Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs
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DOI: 10.1080/09638180.2012.671465
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Cited by:
- David Abad & Juan P. Sánchez-Ballesta & José Yagüe, 2017. "Audit opinions and information asymmetry in the stock market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 565-595, June.
- Radeef Chundakkadan & Subash Sasidharan, 2022. "Gender gap and access to finance: A cross‐country analysis," Review of Development Economics, Wiley Blackwell, vol. 26(1), pages 180-207, February.
- Estefanía Palazuelos & Ángel Herrero Crespo & Javier Montoya Corte, 2018. "Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit," Small Business Economics, Springer, vol. 51(4), pages 861-877, December.
- María J. Palacín‐Sánchez & Francisco J. Canto‐Cuevas & Filippo di Pietro, 2022. "Examining the effects of the quality of financial reports on SME trade credit: An innovative approach," International Review of Finance, International Review of Finance Ltd., vol. 22(4), pages 662-668, December.
- Briozzo, Anahi & Albanese, Diana, 2020. "Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
- Stefanie Ceustermans & Diane Breesch & Joël Branson, 2017. "Voluntary Disclosure of Sales and the Extent of Trade Credit in Small Private Companies," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 388-406, September.
- Farah Saerens & Stefanie Ceustermans, 2021. "Abbreviated or Micro-Entity Accounts? Effect of Financial Reporting Format on the Availability of Trade Credit," Sustainability, MDPI, vol. 13(15), pages 1-18, July.
- 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, Taylor & Francis Journals, vol. 48(7), pages 759-781, November.
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