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Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?

Halina Waniak-Michalak ()
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Halina Waniak-Michalak: University of Lodz, Poland

Journal of Accounting and Management Information Systems, 2017, vol. 16, issue 2, 340-359

Abstract: Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities (SMEs) enterprises to access financing resources, or makes funding more expensive for them. Telephone interviews with managers of banks and a review of statistical data are used to show that simplified accounting methods may influence the cost of capital of Polish SMEs, but it does not create a barrier to accessing external sources of financing.

Keywords: SME; micro entities; bank financing; simplified accounting; Poland (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:ami:journl:v:16:y:2017:i:2:p:340-359