期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2012
卷号：11
期号：13
页码：1507-1512
语种：English
出版社：The Clute Institute for Academic Research
摘要：In recent years, small businesses have created interest and research, because they represent the majority of the business fabric and account for over seventy per cent of jobs in developed countries. Governments of these countries share a general interest in knowing about Small and Medium-Sized Enterprises (SME). Based on this premise, the approach of this study is to characterize micro-SMEs in the province of Cuenca, Spain, by analysis of financial statements, specifically analyzing their structure in financial terms by use of univariate and multivariate statistical techniques allowing this kind of business in the province of Cuenca to be identified. The information used comes from the databases of SABI (Iberian Financial Statement Analysis Systems), DIRCE (Central Business Directory and CamerData, the database of the Chambers of Commerce. The statistical analysis is centered on a classic modal of exploratory factor analysis, and finally the main results arising from the study are presented.
