The purpose of this study is to find the relationship between lending to Small and Medium-size Exporter Enterprises (E-SMEs) and the use of Basel II Capital Accord for the first time in the banking system of Iran. Results showed that 96.69 percent of small firms were in the very low risk category of credit portfolio. This proof explains a consistent and balanced relationship between risk- weigh...

a limited series of studies on capital structure have been conducted on small-to-medium size enterprises (smes). recent family-bases business literature suggests that these processes are influenced by firm owners’ attitudes toward the utility of debt as a form of financing. other factors like culture, entrepreneurial characteristics, and prior experiences may also be involved. this study intend...

This study examines the relation of corporate earnings management to firm size. We observe that firm size plays differing roles in earnings management: Small-sized firms engage in more earnings management to avoid reporting losses than largeor medium-sized firms. On the other hand, largeand medium-sized firms exhibit more aggressive earnings management to avoid reporting earnings decreases than...

this paper presents an analytic procedure for the value added to different production levels with different policy options. the approach is stochastic and thus provides a framework for informed decision-making on productivity growth under uncertainty conditions. the model was applied to data collected from a firm and re-sults recommend that the firm should redevelop if in diversification and sy...

This study uses a large firm-level data set covering more than 80 countries to explore the effects of firm-size, city-size, and government-size on perceived experienced corruption. Four points summarize our main findings, which seem instructive new. First, there is broad structural similarity in major determinants Second, larger firms government size lower corruption perceptions experience. Thi...

background :hyperhomocysteinemia is a risk factor for cardiovascular disease particularly in patients with end stage renal disease (esrd). vitamin b12 supplementation on its own still remains as a controversial issue for clinicians in decreasing the level of homcysteine in this group of patients.   methods : using all randomized controlled trials (rcts), clinical trials and pre-post-trial studi...

Using comprehensive financial and accounting data on China’s listed firms from 1998 to 2002, augmented by unique data on CEO turnover, ownership structure and board characteristics, we estimate Logit models of CEO turnover and find that: (i) even if the firm is listed in the stock exchanges, there is no significant and negative link between CEO turnover and firm performance unless there is a la...