Results 31 to 40 of about 95,047 (258)

Transparency, Tax Pressure, and Access to Finance [PDF]

open access: yesReview of Finance, 2012
Abstract More transparent firms enjoy better access to finance, and also enable closer scrutiny by tax authorities and thus face a heavier tax burden, insofar as they are required to report the same data to tax authorities and investors (book-tax conformity).
ELLUL, Andrew   +3 more
openaire   +4 more sources

The Mediating Effect of Audit Delay on the Relationship between Standard Audit Report and Firm’s Access to Finance: Evidence from Egypt [PDF]

open access: yesالمجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023
Firms are seeking different sources of finance to run their businesses and acquire more assets to grow and expand. To reach these sources of finance, firms try to convey positive messages to outsiders, related to their earnings quality, operations, and ...
Hebatallah Badawy
doaj   +1 more source

The survival of business enterprises and access to finance: the case of 4 African countries [PDF]

open access: yesProblems and Perspectives in Management, 2019
Microfinance institutions render essential services to start-up small, micro, medium-sized enterprises (SMMEs) by way of extending loans to entrepreneurs.
Yohannes Worku, Mammo Muchie
doaj   +1 more source

DOES GDP EXPLAIN “ACCESS TO FINANCE”? [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
In this study, we examine the relation between countries’ income levels and their residents’ and companies’ access to finance. First, we look at how OECD membership affects access to finance.
Halil Dincer Kaya
doaj  

Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah

open access: yesAFRE (Accounting and Financial Review), 2019
This study aims to analyze the effect of financial statement verification on small and medium enterprises’  (SMEs) access to finance. Total of all the initial samples was 144 SMEs.
Intan Restu Nurpramitha, Ronny Prabowo
doaj   +1 more source

Impact of Entrepreneurial Orientation, Access to Finance and Strategic Flexibility on SMEs Performance

open access: yesJournal of Management and Research, 2020
The sports goods manufacturing sector of Pakistan is comprised of 10,400 small and medium enterprises and annually contributes 6% to the country’s GDP.
Wasif Sajjad   +2 more
doaj   +1 more source

Access to Finance: An Empirical Analysis [PDF]

open access: yesThe European Journal of Development Research, 2014
Financial access is gradually being recognised as an important input to economic development. Using World Bank (2007) database, this study measures the extent of financial access in developed and developing countries. Further, it develops a new Socio-Economic Development Index, which incorporates financial access.
openaire   +4 more sources

Access to Finance for Latvian SMEs

open access: yesEUROPEAN RESEARCH STUDIES JOURNAL, 2017
In this paper, we attempt to explore why banks possessing free assets and willingness to lend, on the one side, and businesses lacking money, on the other side, do not meet. We are looking for answers why all EU initiatives for more available funding for SMEs still haven't resulted positively and loan growth rate is more than modest. The empirical part
Rupeika-Apoga, Ramona, Solovjova, Irina
openaire   +3 more sources

WHAT DRIVES HIGH COST OF FINANCE IN MOLDOVA? [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
Why there are high costs to finance in Republic of Moldova? Is it a problem for business environment?These are the questions discussed in this paper. Following the well know Growth Diagnostics approach byHausmann, Rodrik and Velasco, authors assess the ...
Alexandru Stratan, Marcel Chistruga
doaj  

Misallocation, Access to Finance, and Public Credit: Firm-Level Evidence [PDF]

open access: yesAsian Development Review, 2016
Using a database of 23,000 firms in 45 economies, we test the quantitative importance of access to finance and access to public and private credit for the determination of misallocation. We first derive measures of factor market and size distortions, and
Miguel A. León-Ledesma   +1 more
doaj   +1 more source

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