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

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

This paper explains aspects of profit sharing arrangements in accounting partnerships, including the geographical dispersion of partnerships. It is posited that accounting partnerships sharing profits on a national or international basis are likely to use performance-based profit sharing rules;...