IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v16y2017i2p340-359.html
   My bibliography  Save this article

Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?

Author

Listed:
  • Halina Waniak-Michalak

    (University of Lodz, Poland)

Abstract

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.

Suggested Citation

  • Halina Waniak-Michalak, 2017. "Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 340-359, June.
    • Handle: RePEc:ami:journl:v:16:y:2017:i:2:p:340-359
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/16_2_6.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    SME; micro entities; bank financing; simplified accounting; Poland;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:16:y:2017:i:2:p:340-359. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.