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Corporate governance characteristics of private SMEs' annual report submission violations

Lukason, Oliver; Camacho-Miñano, María-del-Mar - In: Journal of risk and financial management : JRFM 13 (2020) 10/230, pp. 1-19

Managers are, by law, responsible for the timely disclosure of financial information through annual reports, but despite that, it is usual that they are engaged in the unethical behaviour of not meeting the submission deadlines set in law. This paper sheds light on the afore-given issue by...

Persistent link: https://www.econbiz.de/10012388003

How did Swiss small and medium enterprises weather the COVID-19 pandemic? : evidence from survey data

Nicolas, Christina; Brender, Nathalie; Maradan, David - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-16

The COVID-19 pandemic had unprecedented consequences on businesses and, in particular, small and medium enterprises (SMEs). The aim of this paper is to empirically study the impact of the COVID-19 sanitary crisis on Swiss SMEs two years after the onset of the pandemic. Using a sample of 149 SMEs...

Persistent link: https://www.econbiz.de/10014305897

Political connectedness and financial performance of SMEs

Ashyrov, Gaygysyz; Lukason, Oliver - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-17

The extant literature on the association of political connectedness and performance of large firms has led to … firm board members and financial performance in the Estonian SME population. Using a wide selection of financial … performance and political connectedness variables, the composed regressions indicated that firms with politically connected boards …

Persistent link: https://www.econbiz.de/10014284198