Auditing as a Signal in Small Business Lending

Keywords

Business, Audit, Loan, Quality audit, Equity (law)

References

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• Informational Economies of ScaleRobert Wilson — 1975
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• Nondissipative Signaling Structures and Dividend PolicySudipto Bhattacharya — 1980
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• The determination of financial structure: the incentive-signalling approachStephen A. Ross — 1977
• INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATIONRichard A. Brealey, Hayne E. Leland, David H. Pyle — 1977
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• The Complete Ordering of Information Alternatives for a Class of Portfolio- Selection ModelsJames A. Ohlson — 1975
• The Bird in the HandE. Alexander Bergstrom, R. K. Cornwallis, A. E. Smith — 1960
• Information Asymmetries, Financial Structure, and Financial IntermediationDavid H. Pyle, Hayne E. Leland — 1977
• Dividend Policy under Asymmetric InformationMerton H. Miller, Kevin Rock — 1985

Cited by

• Banking Structure, Marketization, and Small Business Development: Regional Evidence From ChinaIftekhar Hasan, Nada Kobeissi, Haizhi Wang — 2015
• Modifications de comportement précédant la défaillance d’entreprise: l’impact des cessions d’actifs sur la relation de créditRégis Blazy — 1999
• On the determinants of credit rationing: Firm-level evidence from transition countriesΚωνσταντίνος Δράκος, Nicholas Giannakopoulos — 2011
• The value of auditor assurance: Evidence from loan pricingDavid W. Blackwell, Thomas R. Noland, Drew B. Winters — 1998
• Two stages credit evaluation in bank loan appraisalYenpao Chen, Ruey-Ji Guo, Rao-Li Huang — 2009
• Types of guarantees and their relation to external auditing：Evidence from the Chinese bond marketFang Wang, Zhou Hong — 2014
• The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian CorporationsDavid Senkow, Morina Rennie, Richard D. Rennie — 2001
• The Added Value of Auditing in a Non-Mandatory EnvironmentHans Duits — 2025
• THE QUALITY OF WEB INVESTOR RELATIONS IN LISTED ITALIAN COMPANIES: MEMBERSHIP IN THE STAR SEGMENT – DOES IT MAKE A DIFFERENCE?Antonio D’Amato, Claudia Cacia — 2013
• DETERMINANTS OF ACCESS TO BANK FINANCE FOR SMALL AND MEDIUM-SIZED ENTERPRISES: THE CASE OF SHRI LANKAPandula Gamage — 2013
• THE COST OF DEBT, DIMENSION OF THE AUDITOR AND JOINT AUDITORS: THE CASE OF THE LARGEST EUROPEAN COMPANIESCláudio Pais — 2014
• Essays on Audit Fees and the Joint Provision of Audit and Non-Audit ServicesIrina Alexeyeva — 2017
• Voluntary Auditing: A Synthesis of the LiteratureElina Haapamäki — 2018
• Studies on the impact of accounting information and assurance on commercial lending judgmentsArnold Schneider — 2018
• The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory studyMichael J. Peel — 2018
• Family involvement, external auditing, and the cost of debt: Evidence from U.S. small firmsJialong Li, Zhenyu Wu, Lei Zhang — 2020
• Essays on Financial Reporting and Auditing RegulationE. Haapamäki — 2019
• Credit rationing and SMEs’ environmental performance in transition and developing countriesMariarosaria Agostino, Sabrina Ruberto — 2023
• Local Lending Markets: What a Small Business Owner/Manager Needs to KnowDavid W. Blackwell, Drew B. Winters — 2000
• UNIVERSITY OF VAASA FACULTY OF BUSINESS STUDIES DEPARTMENT OF ACCOUNTING AND FINANCEJ. Lappalainen — 2010

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