The current paper aims to investigate the moderating role of liquidity in the relationship between accounting and advertising expenditures and the financial performance of small and medium enterprises (SMEs) in Jordan. Furthermore, the present paper highlights the importance of managing...

To boost investments into sustainability, small and medium enterprises (SMEs) - a crucial part of the economy - must play a role. The current sustainable finance framework focuses on capital markets. But SMEs normally get external finance from banks, and bank-based financial systems work...