This paper focuses on testing the theoretical determinants of trade credit, by examining the supply side of the market. It evaluates whether the extension of trade credit is made possible because of access to both external and internal financing, whether those firms experiencing growth in...

The contributors to this collection provide a wealth of new analyses of both traditional and emerging aspects of entrepreneurship, from a variety of national perspectives and from a variety of disciplines. Globalization has begun to dismantle the barriers that traditionally segregated local...

The principles of business taxation are governed by the Adam Smith’s fourth canon of taxation : ‘every tax ought to be so contrived as both to take out and keep out of the pockets of the people as little as possible, over and above what it brings into the treasury of the state’. However,...