This paper analyses the impact of the new Basel Capital Accords (Basel II and Basel III) on the bank’s capital requirements in a portfolio of Small and Medium-sized Enterprises (SMEs) when the internal ratings-based (IRB) approach is used. To do this, the study uses a large database of Spanish...

The main objective of this paper is to analyze the factors determining the capital structure of Spanish small and medium-sized enterprises. This analysis is grounded on agency theory, pecking order theory, and the signaling approach. The following elements were taken into consideration: i) the...

This study applies service quality and customer satisfaction theory to the field of education, and particularly to postgraduate studies. It examines the impact of multiple indicators of teaching quality on student satisfaction. For this purpose, a model is proposed and verified in which the...