Article ID Journal Published Year Pages File Type
982524 Procedia Economics and Finance 2016 7 Pages PDF
Abstract

The effects of frequent errors and frauds in SME financial statements over business loans are considered in this study. The legal sanctions of these errors and frauds are investigated by examining the tax inspection results between 1998 and 2004. Possible was of identifying these financial statement fraud and errors are described. As a result of the “purification processes”, the change in credit worthiness is explained.

Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
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