TY - JOUR U1 - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed) A1 - Burghardt, Stephan A1 - Zülch, Henning T1 - The granting of loans by German banks to SMEs against the background of international financial reporting Y1 - 2010 N1 - In: Journal of Applied Accounting Research, 11 (2010) 1, 43-57 ER -