The nature of the small firm -- Game changer -- Small firms in the economy (and solar system) -- The nature of the small firm -- Finding the five tribes -- The five tribes -- Seekers -- Whatnows -- Drifters -- Satisficers -- Digitals -- Putting the pieces together -- Appendix i -- Appendix ii --...

The small business literature frequently refers to the concept of a “finance gap” in order to explain differences in the capital structures of small and large firms. However, little evidence, if any, exists to support this “finance gap” explanation. This paper, while canvassing the...

Aims to contribute to the understanding of the Australian standard‐setting due process. Analyses submissions made on Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists in their attempt to influence the accounting...