FINANCIAL STATEMENT UTILIZATION DURING DECISION MAKING PROCESS IN SMEs: A COMPARATIVE STUDY ON EUROPEAN AND TURKISH MANAGERS

Yıl 2010, Cilt: 28 Sayı: 1, 209 - 226, 11.03.2015

Hasan İbicioğlu Turan Kocabıyık Hüseyin Dalğar

Öz

This study examines financial information requirement for decision making
in small and medium sized enterprises. 131 SME managers’ responses were
collected from Turkey and 8 different European countries. According to both
Turkish and European managers, financial statements are mostly important to
foresee the probable liquidity and financial crisis. And they find experience more
important than financial statement data. A comparative analysis of Turkish and
European SME managers is stated. Small and medium sized enterprises can use the
information from this study to better understand their decision making process and
importance of financial statement data. As a result SME chambers can use the
information to provide better advice to members.

Anahtar Kelimeler

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FINANCIAL STATEMENT UTILIZATION DURING DECISION MAKING PROCESS IN SMEs: A COMPARATIVE STUDY ON EUROPEAN AND TURKISH MANAGERS

Öz

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Anahtar Kelimeler

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