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1. 1. Usefulness of Financial Accounting Information in Commercial Lending : By Banks in Sweden

   University essay from Karlstads universitet/Fakulteten för ekonomi, kommunikation och IT

   Author : Miia Karilainen; [2014]
   Keywords : Financial Reporting; Accounting Information; Commercial Lending;

   Abstract : Recent research has focused more on the needs and usage of accounting information in favor of its investors. Hence, there has been less attention towards creditors’ information needs. Additionally, it has been criticized that accounting information has lost its relevance to its users (Francis & Schipper 1999; Hail 2013). READ MORE