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|a (JST)40229446
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|a DE-627
|b ger
|c DE-627
|e rakwb
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|a eng
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|a Sogorb-Mira, Francisco
|e verfasserin
|4 aut
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|a How SME Uniqueness Affects Capital Structure: Evidence from a 1994-1998 Spanish Data Panel
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|c 2005
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|a Text
|b txt
|2 rdacontent
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|a The principal aim of this paper is to test how firm characteristics affect Small and Medium Enterprise (SME) capital structure. We carry out an empirical analysis of panel data of 6482 non-financial Spanish SMEs during the five years period 1994-1998, modelling the leverage ratio as a function of firm specific attributes hypothesized by capital structure theory. Our results suggest that non-debt tax shields and profitability are both negatively related to SME leverage, while size, growth options and asset structure influence positively SME capital structure; they also confirm a maturity matching behaviour in this firm group.
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|a capital structure
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|a financing
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|a panel data
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|a pecking order theory
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|a SME
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|a trade-off theory
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|a C23
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|a G32
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|a G33
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|a Business
|x Business administration
|x Business management
|x Capital management
|x Capital structure
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|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
|x Debt
|x Short term debt
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|a Business
|x Business structures
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|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
|x Debt
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|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
|x Debt
|x Long term debt
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|a Economics
|x Economic disciplines
|x Financial economics
|x Finance
|x Financial management
|x Financial leverage
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|a Business
|x Business structures
|x Small businesses
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|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
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|a Applied sciences
|x Laboratory techniques
|x Nondestructive testing
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|a Economics
|x Economic research
|x Economic analysis
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|a Business
|x Business administration
|x Business management
|x Capital management
|x Capital structure
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|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
|x Debt
|x Short term debt
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|
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|a Business
|x Business structures
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|
4 |
|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
|x Debt
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|
4 |
|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
|x Debt
|x Long term debt
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650 |
|
4 |
|a Economics
|x Economic disciplines
|x Financial economics
|x Finance
|x Financial management
|x Financial leverage
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650 |
|
4 |
|a Business
|x Business structures
|x Small businesses
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650 |
|
4 |
|a Business
|x Accountancy
|x Financial accounting
|x Financial liabilities
|
650 |
|
4 |
|a Applied sciences
|x Laboratory techniques
|x Nondestructive testing
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650 |
|
4 |
|a Economics
|x Economic research
|x Economic analysis
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|a research-article
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|i Enthalten in
|t Small Business Economics
|d Springer Science + Business Media
|g 25(2005), 5, Seite 447-457
|w (DE-627)271175206
|w (DE-600)1478919-X
|x 15730913
|7 nnns
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|g volume:25
|g year:2005
|g number:5
|g pages:447-457
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|u https://www.jstor.org/stable/40229446
|3 Volltext
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|d 25
|j 2005
|e 5
|h 447-457
|