Mervi Niskanen is professor of small business finance at the University of Kuopio. Her research interests include corporate finance, short-term financial management, relationship lending, corporate governance, auditing, international finance, as well as accounting and finance in family firms.
Small Business Borrowing and the Owner–Manager Agency Costs: Evidence on Finnish Data
Article first published online: 16 DEC 2009
© 2009 International Council for Small Business
Journal of Small Business Management
Volume 48, Issue 1, pages 16–31, January 2010
How to Cite
Niskanen, M. and Niskanen, J. (2010), Small Business Borrowing and the Owner–Manager Agency Costs: Evidence on Finnish Data. Journal of Small Business Management, 48: 16–31. doi: 10.1111/j.1540-627X.2009.00284.x
Jyrki Niskanen is professor of accounting and finance at the University of Kuopio. He has previously worked as a professor at the University of Tampere and the Helsinki School of Economics. His research interests include earnings management, information content of cash flows and earnings, international accounting standards, corporate environmental reporting, and relationship lending.
- Issue published online: 16 DEC 2009
- Article first published online: 16 DEC 2009
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