Publicação
The Importance of Financial Theories for SME Capital Structure Decisions
| dc.contributor.author | Lussuamo, João | |
| dc.contributor.author | Lopes, João | |
| dc.contributor.author | Oliveira, Márcio | |
| dc.date.accessioned | 2021-05-11T15:02:21Z | |
| dc.date.available | 2021-05-11T15:02:21Z | |
| dc.date.issued | 2020 | |
| dc.description.abstract | This chapter aims to analyze the importance of financial theories for SME capital structure decisions. The financial theories considered for this study were trade-off theory and pecking order theory. From the various empirical evidences researched in the Web of Science and Scopus database, it was found that most SME capital structure decisions follow the financial theory of hierarchical hierarchy, that is, the SME finance their investment opportunities through retained earnings, debt issuance, and finally stock issuance. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Lussuamo, J., Lopes, J., & Oliveira, M. J. (2020). The Importance of Financial Theories for SME Capital Structure Decisions. In Farinha, L., Cruz, A. B., & Sebastião, J. R. (Ed.), Handbook of Research on Accounting and Financial Studies (pp. 82-95). IGI Global. http://doi:10.4018/978-1-7998-2136-6.ch005 | pt_PT |
| dc.identifier.doi | 10.4018/978-1-7998-2136-6.ch005 | pt_PT |
| dc.identifier.isbn | 978-1-7998-2136-6 | |
| dc.identifier.uri | http://hdl.handle.net/10400.8/5764 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | IGI Global | pt_PT |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | pt_PT |
| dc.title | The Importance of Financial Theories for SME Capital Structure Decisions | pt_PT |
| dc.type | book part | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 95 | pt_PT |
| oaire.citation.startPage | 82 | pt_PT |
| oaire.citation.title | Handbook of Research on Accounting and Financial Studies | pt_PT |
| person.familyName | Oliveira | |
| person.givenName | Márcio | |
| person.identifier.ciencia-id | CF11-A42F-5DEE | |
| person.identifier.orcid | 0000-0001-6614-7126 | |
| rcaap.rights | closedAccess | pt_PT |
| rcaap.type | bookPart | pt_PT |
| relation.isAuthorOfPublication | 11394a95-ba5c-492d-b3b6-ba22da6f9fc3 | |
| relation.isAuthorOfPublication.latestForDiscovery | 11394a95-ba5c-492d-b3b6-ba22da6f9fc3 |
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