2009 was an important year, internationally, for the financial reporting of small and medium-sized enterprises. First of all, the International Accounting Standards Board (IASB) published the International Financial Reporting Standard for the Small and Medium–Sized Entities (IFRS for SMEs)....

Foreman-Peck J., Makepeace G. and Morgan B. (2006) Growth and profitability of small and medium-sized enterprises: some Welsh evidence, Regional Studies 40, 307-319. Policy-makers throughout the Organization for Economic Co-operation and Development (OECD) are keen to promote the development of...

The purpose of this paper is to explore the determinants of innovative capabilities in an emerging country context. We focus more particularly on the impact of recent changes in SME policies in Turkey. Using a unique firm-level survey conducted on 45.000 SMEs, innovative capabilities of firms...

The present research aims to establish and to design the development strategies for services in small and medium-sized enterprises (SMEs) that activate in the tourism field of activity (hotels and other accommodation establishments, restaurants, passenger transport, travel agencies, cultural...

Given that the economic rebound recorded in 2004 did not carry on in 2005, the performance of industrial firms levelled off; nevertheless, cash flows were under control and balance sheets remained healthy.

This paper aims at providing an identification and an analysis of the most relevant barriers to energy efficiency that limit a widespread implementation of the Best Available Technologies and Practices (BAT/Ps) through the investigation of 128 non-energy intensive manufacturing Small and...