References

• 1973A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE2,598 cited
• 1995The information content of losses2,315 cited
• 2003Financial Accounting Theory1,168 cited
• 1977BANKRUPTCY COSTS: SOME EVIDENCE1,096 cited
• 2007Modelling Credit Risk for SMEs: Evidence from the U.S. Market606 cited
• 1987The association between accounting earnings and security returns for large and small firms528 cited
• 1987Firm size and the information content of prices with respect to earnings453 cited
• 2010The value of non-financial information in SME risk management339 cited
• 2000The integrated methodology of rough set theory and artificial neural network for business failure prediction335 cited
• 2003Entrepreneurial Orientation, Uncertainty Avoidance and Firm Performance218 cited
• 2003Should SME exposures be treated as retail or corporate exposures? A comparative analysis of default probabilities and asset correlations in French and German SMEs193 cited
• 2002The costs of bankruptcy176 cited
• 2005Modeling Credit Risk for Smes: Evidence from the Us Market146 cited
• 1988Is There a Corporate Debt Crisis?132 cited
• 2004The Impact of Basel II on Lending to Small- and Medium-Sized Firms: A Regulatory Policy Assessment Based on Spanish Credit Register Data