Finance and Accountancy Briefing

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SMEs, financial reporting and trade credit: An international study


This study investigates the value of the financial statements of small and medium-sized enterprises to trade creditors and trade credit intermediaries, including credit rating agencies and credit insurers. The research focuses on small and medium-sized unincorporated and incorporated enterprises, referred to here as SMEs. The study is set in the context of the increased internationalisation of smaller firms and growing international convergence of financial reporting requirements.


Tags: Financial Reporting, Trade credit, SME.

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