Ocena zdolności kredytowej firm rodzinnych prowadzących uproszczoną sprawozdawczość w warunkach asymetrii informacji – cz. 2
Credit Worthiness Assessment of Family Businesses Using a Simplified Reporting in Conditions of Information Asymmetry – part 2

Summary/Abstract: This article aims to evaluate the information content of the tax records of business transactions in a simplified tax records in forms of: a tax card, revenue account, tax books of revenues and expenditures for the information supplied for an effective assessment of the creditworthiness of family businesses from MSME sector. Firstly, sources of difficulties of the creditworthiness assessment of undertakings with simplified reporting were pointed out in the context of minimizing information asymmetry. Then, the article shows characteristics of family businesses, which determine the scale of the information asymmetry and the use of credits.

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