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Erscheinungsjahr: 
2017
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 16 [Issue:] 2 [Year:] 2017 [Pages:] 340-359
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities (SMEs) enterprises to access financing resources, or makes funding more expensive for them. Telephone interviews with managers of banks and a review of statistical data are used to show that simplified accounting methods may influence the cost of capital of Polish SMEs, but it does not create a barrier to accessing external sources of financing.
Schlagwörter: 
SME
micro entities
bank financing
simplified accounting
Poland
JEL: 
M21
M41
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