Artikel
Turkish SMEs' use of financial statements for decision making
With a sample of 91 small Turkish firms, this study examines the factors that affect the use of financial statements, and the important information they contain, to make decisions. A principal components analysis identifies three key variables that determine the use of financial statements: experience, confidence, and knowledge. Logit analysis reveals that these three variables are significantly associated with whether Turkish business owners use financial statements to make decisions. These results can help business owners and service providers for these businesses understand what affects their use of financial statements and the process by which financial statements get incorporated into decisions.
- Language
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Englisch
- Bibliographic citation
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Journal: The Journal of Entrepreneurial Finance (JEF) ; ISSN: 1551-9570 ; Volume: 19 ; Year: 2017 ; Issue: 1 ; Montrose, CA: The Academy of Entrepreneurial Finance (AEF)
- Classification
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Management
- Subject
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Finance
International
Financial Statements
- Event
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Geistige Schöpfung
- (who)
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VanAuken, Howard E.
Ascigil, Semra
Carraher, Shawn
- Event
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Veröffentlichung
- (who)
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The Academy of Entrepreneurial Finance (AEF)
- (where)
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Montrose, CA
- (when)
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2017
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- VanAuken, Howard E.
- Ascigil, Semra
- Carraher, Shawn
- The Academy of Entrepreneurial Finance (AEF)
Time of origin
- 2017
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