We investigate the capital structure determinants of small and medium sized enterprises
(SMEs) using a sample of Greek and French firms. We address the following questions: Are …

In this article we use panel-estimation techniques to calculate discretionary accruals (DAC)
and to produce a better understanding of the nature of the relation between debt and …

Purpose–The aims of the paper are three‐fold: first, to analyse how small and micro firms
finance themselves; second, to investigate what their financing preferences are; and third, to …

Purpose–The present study aims to examine the impact of corporate governance quality on
the capital structure of European soccer clubs and specifically on the level of debt that …

Accountants preparing information are in a position to manipulate the view of economic
reality presented in such information to interested parties. These manipulations can be …

This work analyses the effect of accruals quality in the access of firms to bank debt in a panel
data of SME Spanish firms. The results show a positive association between accruals quality …

Purpose–The purpose of this paper is to add to the existing literature by examining a
number of hypotheses relating to the capital structure decision in relation to the firms' size …

This article investigates the capital structure dynamics of European SMEs by assessing the
impact of firm-specific, institutional, and macroeconomic factors over the period 2005–2015 …

Abstract We use a World Bank survey data on the financing of incremental production to
examine firms' debt choice decision in eleven African countries, where capital markets are …

This research aims to develop theoretical approach to complete the conceptual controversy
regarding the research results on the investment policy and firm value. This research …