期刊名称:European Journal of Business and Social Sciences
印刷版ISSN:2235-767X
出版年度:2016
卷号:5
期号:4
页码:98-106
出版社:European Society of Business and Social Sciences
摘要:Financial reporting provides important information for abusiness especially in evaluating credit risk. The aim of thisstudy is to propose the framework on application of credit riskmanagement through financial reporting in a business. Theframework of the study showed that in order to investigate anapplication of credit risk management, some elements should beinvestigated such as determinants of credit management, elementsthat can influence credit management and elements in financialreporting practices.