...Matteo Rossi; Arturo Capasso; Ilkay Solak; Hajer Jarrar; Charbel Salloum Purpose The purpose of this study is to examine the effect of Environmental, Social and Governance (ESG) performance on the financial outcomes and cost of capital in small and medium-sized enterprises (SMEs). Design...

...Godfred Adjappong Afrifa; Oluseyi Oluseun Adesina Purpose The purpose of this paper is to empirically explain the relationship between the remuneration levels of a sample of listed small and medium enterprise (SME) directors and firm performance. The paper also investigates whether deviations from...

...Peter Öhman; Darush Yazdanfar Purpose This paper aims to empirically investigate the capital structure determinants of small and medium-sized enterprises (SMEs) with a particular focus on short- and long-term debt. Design/methodology/approach Several methods were used to analyse a sample...

... Limited 2016 Cash flow Net working capital Performance SMEs Most of the documented empirical evidence of net working capital (NWC) focuses on the relevance of working capital management (WCM) to firm performance (Deloof, 2003 ; Faulkender and Wang, 2006 ; Fazzari and Petersen, 1993...

...Loredana Cultrera; Xavier Brédart Purpose – The aim of this paper is to develop a bankruptcy prediction model for the Belgian small- and medium-sized enterprises (SMEs) through the building of a logit model that includes a selection of financial ratios. Design/methodology/approach – Using...