Purpose The purpose of this paper is to propose a performance measurement and management system (PMMS) for small- and medium-sized enterprises (SMEs) based on an analysis of the connections between the firm’s business practices and financial results as reported in the financial statements....

Purpose: This paper aims to investigate the moderating effect of political instability and regulatory obstacles on the relationship between corruption and export intensity in the context of Tunisian small- and medium-sized enterprises (SMEs). Design/methodology/approach: This study uses data...

Purpose – The aim of this study is to propose a performance measurement and management system (PMMS) for small‐ and medium‐sized enterprises (SMEs), based on an analysis of the connections between these firms' business practices and performance measured by economic value added (EVA)....

The goal of this paper is to gain a better understanding of the factors that determine the risk premium on bank lines of credit obtained by SMEs, and whether firm size, which may be used by banks to segment their client base, also has an impact on credit costs. An analysis of data from 406 SMEs...

Purpose: The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs). This study used the neo-institutional theory and the economic theory...

Purpose – The purpose of this research is to verify whether or not the accounting beta, a recognized measure of overall risk in publicly traded companies, can be used with unlisted businesses. Design/methodology/approach – The paper presents an empirical study using factorial and regression...

Purpose: The purpose of this paper is to identify business practices that may promote internal financing of growing SMEs. The authors expand the literature on entrepreneurial finance that reduces business practices to either financial management or bootstrapping, by exploring all management...