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• W3125477658 abstract "This article analyses the debt maturity structure of small and medium-sized firms in terms of the risk and return trade-off associated with the use of short-term loans. The sample covers 11,533 small and medium-sized Spanish manufacturing firms over the period from 1997 to 2001.The results show that short-term loans are more common in firms with greater financial strength, greater financial flexibility, and major growth options, and when the interest cost differential between short- and long-term loans is more pronounced. Additionally, the size of the firm seems to have an influence on the level of short-term loans; short-term borrowing levels are higher in the smaller firms." @default.
• W3125477658 created "2021-02-01" @default.
• W3125477658 creator A5055107215 @default.
• W3125477658 creator A5090855276 @default.
• W3125477658 date "2007-12-01" @default.
• W3125477658 modified "2023-10-03" @default.
• W3125477658 title "Short-term Debt in Spanish SMEs" @default.
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• W3125477658 doi "https://doi.org/10.1177/0266242607082523" @default.
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