This study suggests the preponderance of the pecking order theory over the trade-off theory when there are greater problems of information asymmetry, which is more usual in small-sized firms. The results show that debt level has an inverse relationship with non-debt tax shield and direct...

The purpose of this study was to find an effective way of identifying homogeneous family firm groups, based on the prevailing beliefs of the owning family on ownership, management and intergenerational transmission. We conducted a two-stage cluster analysis, using data from a representative...

The objective of this study is to analyse the effect of four export barrier groups - human capital, cultural, administrative, and financial - on the product export barrier. The study participants constitute a statistically significant sample of 318 exporting companies in Brazil. The research...