A FRAMEWORK ON IMPORTANT OF ACCOUNTING AND FINANCIAL REPORTING FOR CREDIT RISK MANAGEMENT
Journal Title: European Journal of Business and Social Sciences - Year 2016, Vol 5, Issue 4
Abstract
Financial reporting provides important information for a business especially in evaluating credit risk. The aim of this study is to propose the framework on application of credit risk management through financial reporting in a business. The framework of the study showed that in order to investigate an application of credit risk management, some elements should be investigated such as determinants of credit management, elements that can influence credit management and elements in financial reporting practices.
Authors and Affiliations
Nur Masitah Binti Muhamad| Post-Graduate Student Faculty of Economics and Muamalat Universiti Sains Islam Malaysia Bandar Baru Nilai 71800 Nilai Negeri Sembilan, Malaysia masitahmuhamad@gmail.com, Mohamad Yazis Bin Ali Basah| Corresponding Author Senior Lecturer Faculty of Economics and Muamalat Universiti Sains Islam Malaysia Bandar Baru Nilai 71800 Nilai Negeri Sembilan, Malaysia yazis@usim.edu.my
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