CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING

doi:10.1142/S1084946714500277

CORC > 上海财经大学 > 上海财经大学

	CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING
	Van Auken, Howard 1; Yang, Kui 2
刊名	JOURNAL OF DEVELOPMENTAL ENTREPRENEURSHIP
	2014-12
卷号	19 期号:4
关键词	Financing financial statements decision making international
ISSN号	1084-9467
DOI	10.1142/S1084946714500277
英文摘要	With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit analysis shows that owners of Chinese SMEs use financial statements to make decisions according to the frequency of available financial statement information and their ability to interpret the information contained in the financial statements. These results can help owners of SMEs, educators and service providers understand which factors affect the use of financial statements and the process by which financial statements are incorporated into SMEs' decisions.
WOS研究方向	Business & Economics
语种	英语
出版者	WORLD SCIENTIFIC PUBL CO PTE LTD
WOS记录号	WOS:000216470800008
内容类型	期刊论文
源URL	[http://10.2.47.112/handle/2XS4QKH4/1645]
专题	上海财经大学
通讯作者	Van Auken, Howard
作者单位	1.Iowa State Univ, Dept Management Gerdin 3363, Ames, IA 50011 USA; 2.Shanghai Univ Finance & Econ, Sch Accountancy, Shanghai 200433, Peoples R China
推荐引用方式 GB/T 7714	Van Auken, Howard,Yang, Kui. CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING[J]. JOURNAL OF DEVELOPMENTAL ENTREPRENEURSHIP,2014,19(4).
APA	Van Auken, Howard,&Yang, Kui.(2014).CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING.JOURNAL OF DEVELOPMENTAL ENTREPRENEURSHIP,19(4).
MLA	Van Auken, Howard,et al."CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING".JOURNAL OF DEVELOPMENTAL ENTREPRENEURSHIP 19.4(2014).