Bank loan: opportunities vs risks
One of the external sources of financing for companies in the bank loan and since the MSMEs represent a significant percentage worldwide, this theoretical approach determines what opportunities and risks of the bank loans made by the MSMEs in Latin America, North America, Europe, and Asia are. For t...
Guardado en:
| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
| Etiquetas: |
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| Sumario: | One of the external sources of financing for companies in the bank loan and since the MSMEs represent a significant percentage worldwide, this theoretical approach determines what opportunities and risks of the bank loans made by the MSMEs in Latin America, North America, Europe, and Asia are. For the theoretical review, database research papers such as Science Direct, Redalyc, and others were reviewed; applying selection criteria such as relevance to the topic to be treated. Under the analysis carried out, it is established that bank loans present relevant benefits for MSMEs, such as the commitment of the managers for the good use of debt, the financial interest expense that is accepted taxably for the payment of income tax, as well as the opportunity that the entity can become an exporting company. However, it is necessary to take into account the risks that they entail, such as the probability of default and the prior non-evaluation of high interests that can lead a company to bankruptcy. |
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| ISSN: | 2413-5860 2410-1052 |