The relevance of financial information and contents of the new audit report for lending decisions of commercial banks
This research study examines the importance of financial information and information contained in the ISA’s New Audit Report effective from 2016 for lenders as capital providers. We base our findings on a survey conducted in September of 2016 with corporate loan officers for medium-large corporate c...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2017-12-01
|
| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://cig.ase.ro/jcig/art/16_4_2.pdf |