Xiang, Dong; Worthington, Andrew C. - In: Accounting Research Journal 30 (2017) 4, pp. 447-464
Purpose This paper aims to examine the impact of government financial assistance provided to Australian small and medium-sized enterprises (SMEs). Design/methodology/approach This study uses firm-level panel data on more than 2,000 SMEs over a five-year period from the Business Longitudinal...