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Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises
| dc.contributor.author | Briozzo, Anahí Eugenia | |
| dc.contributor.author | Albanese, Diana | |
| dc.date.accessioned | 2020-10-05T13:29:09Z | |
| dc.date.available | 2020-10-05T13:29:09Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repositoriodigital.uns.edu.ar/handle/123456789/5245 | |
| dc.description.abstract | 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. | es |
| dc.format | application/pdf | es |
| dc.format.extent | 11 págs. | es |
| dc.language.iso | eng | es |
| dc.publisher | Elsevier | es |
| dc.rights | https://creativecommons.org/licenses/by-nc-nd/2.5/ | |
| dc.rights | Atribución – No Comercial – Sin Obra Derivada (BY-NC-ND) No se permite un uso comercial de la obra original ni la generación de obras derivadas. Esta licencia no es una licencia libre, y es la más cercana al derecho de autor tradicional. | |
| dc.subject | Voluntary audit | es |
| dc.subject | Financiing | es |
| dc.subject | Trade credit | es |
| dc.subject | Investment decisions | es |
| dc.subject | Latin America | es |
| dc.title | Voluntary audit, investment, and financing decisions in LatinAmerican small and medium enterprises | es |
| dcterms.accessRights | info:eu-repo/semantics/openAccess | es |
| dcterms.isPartOf | Journal of International Accounting, Auditing and Taxation. Elsevier. ISSN 1061-9518 | es |
| uns.author.affiliation | Fil: Briozzo, Anahí Eugenia. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina. | es |
| uns.author.affiliation | Fil: Albanese, Diana. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina. | es |
| uns.type.OpenAire | article | es |
| uns.type.SNRD | artículo | es |
| uns.type.publicationVersion | info:eu-repo/semantics/publishedVersion | es |
| uns.bibliographicCitation | 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 | es |
| uns.identifier.issn | 1061-9518 | |
| dc.identifier.doi | https://doi.org/10.1016/j.intaccaudtax.2020.100302 |
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