<section name="raw">
    <SEQUENTIAL>
      <record key="001" att1="001" value="171720" att2="171720">001   171720</record>
      <field key="010" subkey="">171718</field>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Aufsatz, Zeitschrift, Sonderband</field>
      <field key="090" subkey="">002</field>
      <field key="100" subkey="">Flacke, Klaus</field>
      <field key="103" subkey="">Controlling der LBS Westdeutsche Landesbausparkasse, Münster</field>
      <field key="104" subkey="a">Segbers, Klaus</field>
      <field key="107" subkey="">Unternehmensberater bei der BMS Consulting GmbH, Düsseldorf</field>
      <field key="331" subkey="">Agency and Creditor Relationships in SMEs - An empirical analysis of German SMEs</field>
      <field key="544" subkey="n">ZSB662-A;2</field>
      <field key="596" subkey="a">21 - 44</field>
      <field key="700" subkey="">G21</field>
      <field key="700" subkey="">G39</field>
      <field key="700" subkey="">M40</field>
      <field key="720" subkey="">Small and medium enterprises (SME)</field>
      <field key="720" subkey="">Creditor reporting</field>
      <field key="720" subkey="">Management accounting</field>
      <field key="720" subkey="">Relationship banking</field>
      <field key="720" subkey="">Empirical analysis</field>
    </SEQUENTIAL>
  </section>