期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2009
卷号：4
期号：1
页码：112
DOI：10.5539/ijbm.v4n1p112
出版社：Canadian Center of Science and Education
摘要：Capital budgeting is one of the most important areas of finance literature. This paper discusses whether the capital budgeting theory of large business is well applicable for the small ones or not. If it is not, further development of theory becomes necessary. This paper conducted detail analysis of the reasons why the development is necessary. Followed by the analysis of some theoretical and empirical studies, this paper suggests specific factors to consider in future researches on capital budgeting theory for small businesses.
