Purpose – The purpose of this paper is to investigate the impact that ownership structure and board composition have on financial performance in a sample of Finnish small to medium‐sized enterprises (SMEs). Design/methodology/approach – The data for this study were collected through a...

Purpose: The purpose of this paper is to investigate whether religion or national culture can explain previously observed cross-country variation in trade credit. Design/methodology/approach: Using the firm-level SME data from 35 European countries, religion and cultural factors of Hofstede and...

Purpose: The purpose of this paper is to investigate whether the relationship between capital structure and firm performance in small- and medium-sized enterprises (SMEs) is moderated by credit risk. Design/methodology/approach: The authors empirically test whether an SME’s credit risk...

Purpose –This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit quality operationalised as seven components of audit benefits to owner-managers of small companies. Design/methodology/approach –The authors analyse survey data collected in...

Purpose – The purpose of this paper is to investigate whether or not auditor gender has an impact on the magnitude of corporate earnings management in small- and medium-sized private Finnish firms. Design/methodology/approach – The paper examines the association between auditor gender and...

This paper investigates whether there are differences in cosmetic earnings management between firms audited by male vs. female auditors in a sample of private Finnish firms. We find that earnings cosmetics is more likely to appear in firms audited by male auditors. Our results also indicate that...

This article investigates, from an agency perspective, whether private family firms, compared to private nonfamily firms, are more tax aggressive. Moreover, for private family firms, the effect of the extent of separation between ownership and management on tax aggressiveness is studied....