generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares … incentive effects of such reforms on the SMEs? investment decisions adopting simple present value model. Ceteris paribus tax …

show that distance matters for cross-border lending, especially for the SMEs. In contrast to the policy of harmonization …

Cash holdings at the onset of a financial crisis are a key determinant of investment by SMEs not only during the crisis … but also during the recovery period. Cash-rich SMEs could maintain their capital stock during the global financial crisis …, while cash-poor rivals reduced theirs. This gave cash-rich SMEs a competitive advantage during the recovery, resulting in a …

activities) affecting the propensity of European small and medium sized enterprises (SMEs) to adopt energy efficiency measures …

and medium sized enterprises (SMEs) to adopt different types of resource efficiency measures (REMs), possibly …