Purpose: The purpose of this paper is to answer the increasing calls to analyse how lending relationship between banks and their small- and medium-sized enterprises (SMEs) work. More precisely, the main aim is to investigate the lending approach(es) and criteria used by banks to assess loan...

Purpose: The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia. Design/methodology/approach: This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or...

Purpose: Small and medium enterprises' (SMEs) capital structure and financial policies are important areas of policy concern. Only a limited number of studies on capital structure have, however, been conducted on SMEs, and this deficiency is particularly evident when investigating what...

Purpose: This paper aims to investigate small and medium enterprises’ (SMEs) owner–managers’ awareness, willingness and perceptions concerning Islamic financing instruments as an alternative sourcing decision in SMEs’ businesses. Design/methodology/approach: The research employed mixed...

Purpose: This paper aims to investigate the relationship between board composition and firm corporate social responsibility (CSR) scores of the top 30 listed companies in Australia, France, UK and USA. Design/methodology/approach: Using a sample of 120 publicly listed companies covering a...

Purpose: This study investigates whether there is an association between business symbiosis and the performance of micro, small and medium enterprises (MSMEs). Design/methodology/approach: The authors conducted 200 surveys, using ordered logistic regression to evaluate the results. Participants...