Kevin Keasey is Professor of Finance and Accounting at the University of Leeds and Robert Watson is a Lecturer at the School of Management, UMIST, UK.

• 1. Introduction. 2. The Conceptual Framework.3. Small Firm Ownership and the Provision of Financial Information.4. Small Firm Survival and Failure.5. Small Firms and their Sources of External Finance.6. Internal Financing, Directors Remuneration and Taxation.7. Capital Investment Decisions.8. The Performance of Small Firms.9. Managing and Financing Successful Small Firms.10. Conclusions and Future Prospects.Index.

Kevin Keasey is Professor of Finance and Accounting at the University of Leeds and Robert Watson is a Lecturer at the School of Management, UMIST, UK.

• 1. Introduction. 2. The Conceptual Framework.3. Small Firm Ownership and the Provision of Financial Information.4. Small Firm Survival and Failure.5. Small Firms and their Sources of External Finance.6. Internal Financing, Directors Remuneration and Taxation.7. Capital Investment Decisions.8. The Performance of Small Firms.9. Managing and Financing Successful Small Firms.10. Conclusions and Future Prospects.Index.

Kevin Keasey is Professor of Finance and Accounting at the University of Leeds and Robert Watson is a Lecturer at the School of Management, UMIST, UK.

• 1. Introduction. 2. The Conceptual Framework.3. Small Firm Ownership and the Provision of Financial Information.4. Small Firm Survival and Failure.5. Small Firms and their Sources of External Finance.6. Internal Financing, Directors Remuneration and Taxation.7. Capital Investment Decisions.8. The Performance of Small Firms.9. Managing and Financing Successful Small Firms.10. Conclusions and Future Prospects.Index.