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.

Sprache
Englisch

Erschienen in
Journal: The Journal of Entrepreneurial Finance (JEF) ; ISSN: 1551-9570 ; Volume: 19 ; Year: 2017 ; Issue: 1 ; Montrose, CA: The Academy of Entrepreneurial Finance (AEF)

Klassifikation
Management
Thema
Finance
International
Financial Statements

Ereignis
Geistige Schöpfung
(wer)
VanAuken, Howard E.
Ascigil, Semra
Carraher, Shawn
Ereignis
Veröffentlichung
(wer)
The Academy of Entrepreneurial Finance (AEF)
(wo)
Montrose, CA
(wann)
2017

Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • VanAuken, Howard E.
  • Ascigil, Semra
  • Carraher, Shawn
  • The Academy of Entrepreneurial Finance (AEF)

Entstanden

  • 2017

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