Journal of Small Business Management

Articles from Vol. 24, April

Buy-Sell Agreements: Stockholder Liquidity in the Small Firm
BUY-SELL AGREEMENTS: STOCKHOLDER LIQUIDITY IN THE SMALL FIRM One of the advantages of the corporate form of organization is that ownership interests can be divided. Stockholders may own either a small or substantial number of shares and sell the...
Discounted Payback: A Criterion for Capital Investment Decisions
DISCOUNTED PAYBACK: A CRITERION FOR CAPITAL INVESTMENT DECISIONS* Small business capital budgeting decisions often rely heavily on the payback period as a criterion. This is evident from a number of surveys conducted to determine what techniques...
Does It Pay to Invest in Small Business IPOs?
DOES IT PAY TO INVEST IN SMALL BUSINESS IPOS?* The need for capital to finance growth and development has been a constant challenge for small businesses. Investors tend to perceive small business investments as riskier than more established vehicles...
Executive and Corporate Correlates of Financial Performance in Smaller Firms
EXECUTIVE AND CORPORATE CORRELATES OF FINANCIAL PERFORMANCE IN SMALLER FIRMS* The research discussed in this article takes a first step toward isolating factors associated with high performance in smaller businesses. The study examines relationships...
Managerial Characteristics and the Financial Performance of Small Business
MANAGERIAL CHARACTERISTICS AND THE FINANCIAL PERFORMANCE OF SMALL BUSINESS* This study is an exploratory effort to answer four questions about small businesses: * An earlier version of the paper on which this article is based was presented at...
Performance of Employee-Owned Small Companies: A Preliminary Study
PERFORMANCE OF EMPLOYEE-OWNED SMALL COMPANIES: A PRELIMINARY STUDY When the founder of a small business retires and turns over ownership to the employees, can the company continue to compete? Does the loss of management expertise, or the financial...
Tax Savings at Retirement for the Owner of a Small Business Corporation
Tax Savings at Retirement for the Owner Of a Small Business Corporation* Retirement from the active management of a closely-held small business corporation can result in substantial savings in federal income taxes without significantly reducing the...
Understanding Cash Flow: A System Dynamics Analysis
UNDERSTANDING CASH FLOW: A SYSTEM DYNAMICS ANALYSIS* Working capital management is vitally important to the success of the small business. If sales vary during the year because of seasonality, growth, or uncertainty, then working capital is difficult...
Using the Statement of Change in Financial Position
USING THE STATEMENT OF CHANGE IN FINANCIAL POSITION An accountant can provide a vast amount of financial data about a business. The three financial statements provided by the accountant include an income statement, a balance sheet and a statement...
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