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Tekijä: | Berry, A. Robertson, J. |
Otsikko: | Overseas bankers in the UK and their use of information for making lending decisions: changes from 1985 |
Lehti: | British Accounting Review
2006 : JUN, VOL. 38:2, p. 175-191 |
Asiasana: | banks financial reporting standards |
Kieli: | eng |
Tiivistelmä: | This article discusses the information used by bankers and the changes in their usage of information over time. Findings show that accounting information remains important source of information informing the bankers' decision making processes but that relative importance and usage of the components has changed. |
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