CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING

Article OPEN
HOWARD VAN AUKEN; KUI YANG;
(2014)
  • Journal: Journal of Developmental Entrepreneurship,volume 19,issue 4,pages1,450,027-1
  • Subject: Financing, financial statements, decision making, international

With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of ... View more
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