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Are the cultural accounting values a relevant issue for the SMEs' financing options?

This paper aims to examine the financing options of the managers/owners of SMEs (small and medium-sized companies) from a point of view that incorporates cultural values, namely, conservatism and secrecy. Data were collected with the use of a questionnaire conducted for managers/owners of a sample o...

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Detalhes bibliográficos
Publicado no:Contaduría y Administración
Main Authors: Fabio Albuquerque, Joaquín Texeira Quirós, Rosário Justino
Formato: Artigo
Idioma:Inglês
Publicado em: Universidad Nacional Autónoma de México 2017
Assuntos:
Acesso em linha:https://www.redalyc.org/articulo.oa?id=39554719015
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