In this paper I test two intuitions. First, that small private firms have incentives to undertake earnings management. Second, that firms’ financing needs are one of such incentives, constraining the sense of the income manipulation. The tax incentive is deemed to motivate firms into adopting...

Based on an empirical study of Portuguese firms, addresses the creation of new technology‐based firms (NBTFs) in small, less developed countries. Assuming that technology‐related inputs ‐ at the level of supply and demand ‐ are predominant in NTBF creation, analyses the process through...