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,...

The nature of the small firm -- Game changer -- Small firms in the economy (and solar system) -- The nature of the small firm -- Finding the five tribes -- The five tribes -- Seekers -- Whatnows -- Drifters -- Satisficers -- Digitals -- Putting the pieces together -- Appendix i -- Appendix ii --...

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;...