1. Our findings are consistent with earlier research in other countries which indicates that accounting policy choice in one individual area of accounting policy choice can bias the decision making of bank loan officers. Our study, therefore, adds to the evidence that for one key user group, at least, bias in accounting policy choice does have an impact on user decision;though the alternative unfavourable view is clearly identifiable from brief notes to the accounts
2. Análisis de la contabilidad creativa: principales causas, finalidades y prácticas empleadas
3. Managing the economic impact of accounting regulation: the Spanish case;J Blake;European Business Review,1995