search query: @author Baker, W. M. / total: 4
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| Author: | Baker, W. M. Cunningham, G. M. |
| Title: | Effects of small business accounting bases and accountant service levels on loan officer decisions. |
| Journal: | Journal of Business Finance and Accounting
1993 : JUN, VOL. 20:4, p. 465-477 |
| Index terms: | SMALL BUSINESS ACCOUNTING DECISION MAKING FINANCIAL MODELS |
| Language: | eng |
| Abstract: | This study examines effects of four combinations of accounting bases and service levels - GAAP and income tax base, and audit and review service levels - on loan officers' decisions, both separately and in interaction. It examines effects on loan decisions and perceptions of interest rates, default risk, confidence, and usefulness. The interaction of accounting basis and service level significantly affects perceived confidence but does not affect other decisions. Accounting basis and service level separately affect interest rates, default risk, and report usefulness, but do not affect the loan decision. |
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