Transparencia en las entidades de crédito. Documento información financiera Pyme

  1. Mª Mercedes Bernabé Pérez 1
  1. 1 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

Book:
Contabilidad, auditoría y empresa en una economía global: en homenaje al prof. Dr. D. Pedro Luengo Mulet
  1. Marín Hernández, Salvador (coord.)

Publisher: Colegio de Economistas de la Región de Murcia, Servicio de Estudios

ISBN: 978-84-933070-3-5

Year of publication: 2017

Pages: 400-412

Type: Book chapter

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Abstract

The Circular Bank of Spain 6/2016 develops the content and structure of thedocument “SMEs Financial Information”, a report developed by any creditinstitution when make the decision to reduce or cancel the flow of credit to SMEs.The purpose of this new report is to decrease the informative asymmetry that exists when banks make decision about continuing or not the finance to SMEs, anticipating it for a period of time that cannot be less than 3 months, so SMES are able to know on what basis this decision has been made.This paper analyzes the content of this report which, in short, should mean anincrease in the level of transparency of banks in the processes of decision making regarding to credits as well as an improvement of the financial information prepared by SMEs.

Data source: Dialnet