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Financial Objectives of Small Firms

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  • Philip L. Cooley
  • Charles E. Edwards

Abstract

Goals perceived by business managers in practice may differ from those postulated in finance theory. Such a divergence between practice and theory is found in a perceptual survey of small-business managers. This paper reports on the financial goals perceived as important by small-business managers and discusses the implications of the findings. 1 1 The authors gratefully acknowledge the financial and administrative support provided by the Petroleum Marketing Education Foundation. Only the authors’ views are reported here, however,

Suggested Citation

  • Philip L. Cooley & Charles E. Edwards, 1983. "Financial Objectives of Small Firms," Entrepreneurship Theory and Practice, , vol. 8(1), pages 27-31, July.
    • Handle: RePEc:sae:entthe:v:8:y:1983:i:1:p:27-31
    DOI: 10.1177/104225878300800108
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    Citations

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    Cited by:

    1. Natacha Tréhan, 2002. "Usages de la société holding par des entreprises personnelles et familiales non cotées pratiquant la croissance externe," Revue Finance Contrôle Stratégie, revues.org, vol. 5(2), pages 143-162, June.
    2. Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2018. "Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana," MPRA Paper 84022, University Library of Munich, Germany.
    3. Kamaruzzaman Muhammad & Erlane K. Ghani*, 2018. "Assessing Financial Reporting Practices of Small Retailers: A Malaysian Evidence," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 1007-1016:5.
    4. Hogan, Teresa & Hutson, Elaine, 2005. "Capital structure in new technology-based firms: Evidence from the Irish software sector," Global Finance Journal, Elsevier, vol. 15(3), pages 369-387, February.
    5. Richard G. P. McMahon & Anthony M. J. Stanger, 1995. "Understanding the Small Enterprise Financial Objective Function," Entrepreneurship Theory and Practice, , vol. 19(4), pages 21-39, July.
    6. repec:arp:tjssrr:2019:p:140-149 is not listed on IDEAS
    7. Wallace N. Davidson III & Dipa Dutia, 1991. "Debt, Liquidity, and Profitability Problems in Small Firms," Entrepreneurship Theory and Practice, , vol. 16(1), pages 53-64, October.

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