摘要：Even with the significant contributions to the national economy, Micro and Small Businesses (MPEs) are affected by a high mortality rate. Among the main factors listed in the literature for the failure of the MPEs are the lack of financial resources and the high cost of loans. For banks, the restrictions or costly credit to the MPEs is due, especially, to the asymmetry in economical and financial information, caused mainly by the precariousness of the accounting statements presented by these businesses. Thus, the main goal of this paper is to present the perceptions of financial institution managers in the town of Presidente Medici, RO, on the procedures that would provide improved quality and reliability of economic and financial information of MPEs, from accounting statements. To achieve the proposed objectives, apart from the bibliographic reviews and confrontations, was also used a qualitative empirical research with content analysis treatment on reports obtained from institutions managers. The survey data was raised through a structured interview. In the end, it is concluded that in the perception of the investigated, investments in business education and adopting stronger laws are procedures that can improve the quality and reliability of the financial statements of MPEs, and therefore reduce the asymmetry of economic and financial information.
关键词：asymmetry of economic and financial information;credit;micro and small businesses
