The small business literature frequently refers to the concept of a “finance gap” in order to explain differences in the capital structures of small and large firms. However, little evidence, if any, exists to support this “finance gap” explanation. This paper, while canvassing the...

Aims to contribute to the understanding of the Australian standard‐setting due process. Analyses submissions made on Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists in their attempt to influence the accounting...

This paper investigates the determinants of capital structure and use of financing for small and medium sized enterprises. Hypotheses utilizing static trade-off and pecking order arguments are empirically examined using a series of firm characteristics including: size, asset structure,...