The Effect of Independent Auditor's Report on Creditor's Decision Making
Credit institutes and banks are one of the most important users of financial statements and auditing reports. In banking system, two main operations are fulfilled: collection of fund and lending. Decisions making for granting credit in banking system are based specified procedures and models in ...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
Allameh Tabataba'i University Press
2004-06-01
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Series: | مطالعات تجربی حسابداری مالی |
Online Access: | https://qjma.atu.ac.ir/article_4076_f61e9edca0efb07a4fe9e4065e9074c8.pdf |