1、英文 1770 单词， 10300 字符；中文 3250 汉字 出处： Shawn Carraher, Howard Van Auken. The use of financial statements for decision making by small firmsJ. Journal of Small Business & Entrepreneurship, 2013, 26(3):323-336. 外文文献： The use of financial statements for decision making by small firms Shawn Carraher， Howar
2、d Van Auken Abstract This paper uses a sample of 312 small firms to examine the use of financial statements by analyzing factors that (1) affect the use of financial statements and (2) owners comfort in interpreting financial statements. Financial statements provide important information that should
3、 be used to help guide decisions. The findings showed that owner comfort in using financial statements to make decisions was inversely associated with frequency of preparation and directly associated with level of revenues. Additionally, the results showed that whether the whether the owner uses fin
4、ancial decisions when making decisions was indirectly associated with education level and having the statements prepared externally and directly associated with owner comfort interpreting the information in financial statements. The results should be useful for owners of SMEs and providers of servic
5、es to SMEs to better understand which factors affect the use of financial statements and the process by which financial statements get incorporated into decisions. Keywords: Small firm financing; Small firm decisions Financial statements allow stakeholders to use available financial information to g
6、ain a better understanding of and manage their firm. Although the use of financial statements can help stakeholders and owners make better decisions, owners of small firms often are poorly equipped to use financial statements effectively. In this case, even reliable, timely financial statements are insufficient, if owners do not know how to interpret and use them (Van Auken 2005). Furthermore, the use of financial statements is closely linked to and supportive of the firms strategic goal
