Formal and informal financing decisions of small businesses
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DOI: 10.1007/s11187-020-00361-9
Abstract: This study investigates small businesses’ financing decisions. Drawing upon asymmetric information theory, institutional theory and relevant literature on cognitive financial constraints, human capital and social capital, we propose a theoretical framework in which financing determinants… read more here.
Keywords: finance; formal informal; financing decisions; small businesses ... See more keywords
SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses
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DOI: 10.2308/horizons-16-134
Abstract: This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases... read more here.
Keywords: sec comment; gaap measures; comment letters; firms use ... See more keywords