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Título : Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
Autor(es) : Briozzo, Anahí Eugenia
Albanese, Diana
Palabras clave : Voluntary audit; Financiing; Trade credit; Investment decisions; Latin America
Fecha de publicación : 2020
Editorial : Elsevier
Referencia bibliográfica : Briozzo, A.E., Albanese, D. (2020). Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises. Journal of International Accounting, Auditing and Taxation. Vol. 38 pp. 1-11. Disponible en: http://repositoriodigital.uns.edu.ar/handle/123456789/5245
Resumen : We study the effects of voluntarily contracting an external audit in a sample of small andmedium-sized enterprises in the four largest Latin American countries: Argentina, Brazil,Colombia, and Mexico. The evidence shows that, for companies exempt from mandatoryauditing, audited financial statements positively affect the access to bank financing, fixedassets investment, and the percentage of working capital financed with suppliers. Theresults contribute to an active policy debate on the role of the voluntary audit regime forsmall and medium enterprises.
URI : http://repositoriodigital.uns.edu.ar/handle/123456789/5245
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