Reference health
How did the notional interest deduction affect Belgian SMEs’ capital structure?
53/53 checkable references clean · checked 2026-08-08
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
41 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 53 checked references that resolve
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.1007/BF00391976
Small firm growth, access to capital markets and financial structure: Review of issues and an empirical investigation
resolves10.1016/S0304-405X(01)00044-7
The theory and practice of corporate finance: evidence from the field
resolves10.1080/13571510050197203
Industry Effects on the Determinants of Unquoted SMEs' Capital Structure
resolves10.1016/0304-405X(76)90026-X
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1080/00031305.2000.10474549
Using Heteroscedasticity Consistent Standard Errors in the Linear Regression Model
resolves10.1023/A:1008139518709
An Empirical Approach to the Financial Behaviour of Small and Medium Sized Companies
resolves10.1023/A:1008010724051
Financial Policy and Capital Structure Choice in U.K. SMEs: Empirical Evidence from Company Panel Data
resolves10.1007/s11187-006-0009-8
Acquisition of Additional Equity Capital by Small Firms – Findings from the National Survey of Small Business Finances
resolves10.1007/s11187-005-4845-8
How does Financial Distress Affect Small Firms’ Financial Structure?
resolves10.1111/j.1099-1123.2005.00100.x
Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada
resolves10.1007/s11187-008-9103-4
Are the determinants of capital structure country or firm specific?
resolves10.1007/s11187-004-6486-8
How SME Uniqueness Affects Capital Structure: Evidence From A 1994–1998 Spanish Data Panel
resolves10.1080/0269217042000186714
Size and Determinants of Capital Structure in the Greek Manufacturing Sector
resolves10.1111/j.1467-9485.1990.tb00586.x
EMPLOYMENT CHANGE, PROFITS AND DIRECTORS‘ REMUNERATION IN SMALL AND CLOSELY‐HELD UK COMPANIES
The 41 references without a DOI — listed, not checked
no DOI — not checkedAng, J. S. (1991). Small business uniqueness and the theory of financial management. Journal of Small Business Finance, 1(1), 1–13.
no DOI — not checkedAng, J. S. (1992). On the theory of finance for privately held firms. Journal of Small Business Finance, 1(3), 185–203.
no DOI — not checkedBaltagi, B. H. (1995). Econometric analysis of panel data. New York: John Wiley & Sons.
no DOI — not checkedBaugnet, V., & Wuyts, G. (2006). The role of equities in corporate finance in Belgium. National Bank of Belgium Economic Review, September, 35–47.
no DOI — not checkedBelgian Chamber of Representatives. (2005). Memorie van toelichting bij wetsontwerp tot invoering van een belastingaftrek voor risicokapitaal, Report: Parlementaire Stukken 11-1-2005. http://www.dekamer.be/doc/flwb/pdf/51/1778/51k1778001.pdf . Accessed 8 September 2011.
no DOI — not checkedBelgian Chamber of Representatives. (2008). Integraal Verslag 16-1-2008, Report CRIV 52 COM067. http://www.dekamer.be/doc/CCRI/pdf/52/ic067.pdf . Accessed 8 September 2011.
no DOI — not checkedBolton, J. E. (1971). Small Firms: Report of the Committee of Inquiry on Small Firms, Cmnd 4811, HMSO, London.
no DOI — not checkedBordignon, M., Giannini, S., & Panteghini, P. (1999). Corporate taxation in Italy: an analysis of the 1998 reform. FinanzArchiv, 56, 51–66.
no DOI — not checkedBurggraeve, K., Jeanfils, Ph., Van Cauter, K., & Van Meensel, L. (2008). Macroeconomic and fiscal impact the risk capital allowance. National Bank of Belgium Economic Review, September, 7–47.
no DOI — not checkedChen, D., Lee, F. C., & Mintz, J. (2002). Taxation, SMEs and entrepreneuship. STI Working Paper 2002/9, OECD, Paris.
no DOI — not checkedChittenden, F., Poutziouris, P., Michaelas, N., & Watts, T. (1998). The March 1998 Budget and Small Business Taxation. London: National Westminster Bank.
no DOI — not checkedChow, C. W. (1982). The demand for external auditing: Size, debt and ownership influences. The Accounting Review, 57(2), 272–291.
no DOI — not checkedCole, R. A. (2008). What do we know about the capital structure of privately held firms? Evidence from the surveys of small business finance, research paper. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1013085 .
no DOI — not checkedColmant, B., & Hüber, G. (2005). L’impact économique des intérêts notionnels. Première partie: référence à la théorie financière classique. Bank- en Financiewezen, 8, 499–507.
no DOI — not checkedCoyne, E. J. (1995). Proposed analytical model for FDI attraction into developing countries. Essays in international business 1. University of the District of Columbia, Washington, DC
no DOI — not checkedde Mooij, R., & Devereux, M. (2009). An applied analysis of ACE and CBIT reform in the EU. CPB discussion papers 128. The Hague, The Netherlands: CPB Netherlands Bureau for Economic Policy Analysis.
no DOI — not checkedDegryse, H. A., de Goeij, P. C., & Kappert, P. (2009). The impact of firm and industry characteristics on small firms’ capital structure: evidence from Dutch panel data. EBC Discussion Paper, 2009–03, 1–34.
no DOI — not checkedDickey, D. A., & Fuller, W. A. (1979). Distribution of the estimators for autoregressive time series with a unit root. Journal of the American Statistical Association, 74, 427–431.
no DOI — not checkedEuropean Observatory for SMEs. (2000). Sixth annual report. Report submitted to Directorate-General XXIII of the Commission of the European Communities. Brussels, Belgium.
no DOI — not checkedEyckmans, N., Meunier, O., & Mignolet, M. (2006). La déduction des intérêts notionnels et son impact sur le coût du capital. Bank- en Financiewezen, 2, 98–101.
no DOI — not checkedFrank, M. Z., & Goyal, V. K. (2007). Capital structure decisions: Which factors are reliably important? Working Paper. University of Minnesota. http://ssrn.com/abstract=567650 . Accessed 8 September 2011.
no DOI — not checkedHendricks, K., Amit, R., & Whistler, D. (1997). Business taxation of small and medium-sized enterprises in Canada, Working Paper 97-11, Government of Canada, Ottawa.
no DOI — not checkedHolmes, S., & Kent, P. (1991). An empirical analysis of the financial structure of small and large Australian manufacturing enterprises. Journal of Small Business Finance, 1, 141–154.
no DOI — not checkedIFS. (1991). Equity for companies: A corporation tax for the 1990s. Commentary 26. Institute for Fiscal Studies, London.
no DOI — not checkedKestens, K., & Van Cauwenberge, P. (2008). The effect of the notional interest deduction on the marginal tax rates and the level of equity financing of Belgian SMEs. Report. Ghent University.
no DOI — not checkedLaveren, E., & Van Sweevelt, K. (2008). KeFiK-enquête KMO-financiering 2008. KeFiK Working Paper, November 2008. Brussels, Belgium.
no DOI — not checkedMcConnell, J., & Pettit, R. (1984). Application of the modern theory of finance to small business firms. In P. Horvitz & R. Pettit (Eds.), Small business finance. Greenwich: JAI Press Inc.
no DOI — not checkedModigliani, F., & Miller, M. H. (1958). The cost of capital, corporation finance and the theory of investment. The American Economic Review, 68(3), 261–297.
no DOI — not checkedModigliani, F., & Miller, M. H. (1963). Corporate income taxes and the cost of capital: A correction. The American Economic Review, 53(2), 433–443.
no DOI — not checkedNational Bank of Belgium. (2009). Real GDP, Resource document. http://www.nbb.be/belgostat/PresentationLinker?TableId=656000098&Lang=N . Accessed 18 March 2009.
no DOI — not checkedNiskanen, M., Karjalainen, J., & Niskanen, J. (2009). Demand for audit quality in small private firms: Evidence on ownership effects. Working paper. Finland: University of Eastern Finland.
no DOI — not checkedPetitjean, M., & Taleb, S. (1999). Notional interest deduction and cost of equity reduction: An empirical application of the CAPM. Bank- en Financiewezen, 2–3, 178–185.
no DOI — not checkedPompen, E. (2009). Morrelen aan notionele intrest nekt rechtszekerheid, Trends, 31. 22-10-2009.
no DOI — not checkedQuaghebeur, M. (2009). European Commission Questions Belgian Notional Interest Deduction. Tax Notes International, 1045.
no DOI — not checkedStaderini, A. (2001). Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997–98, Working Paper No. 423. Banca d’Italia.
no DOI — not checkedStiglitz, J., & Weiss, A. (1981). Credit rationing in markets with imperfect information. American Economic Review, 71, 393–410.
no DOI — not checkedVan Campenhout, G., & Van Caneghem, T. (2009). De kennis en het gebruik van de notionele intrestaftrek bij KMO’s, KeFiK Working 09/1, July 2009. Brussels, Belgium.
no DOI — not checkedVan der Maelen, D. (2008). Regering heeft geen geld voor ondersteuning koopkracht, wel voor cadeau aan grote bedrijven, Press Release 20/08/2008. http://dirkvandermaelen.spa.openminds.be/2008/regering-heeft-geen-geld-voor-ondersteuning-koopkracht-wel-voor-cadeau-aan-grote-bedrijven.html .
no DOI — not checkedVanistendael, F. (2005). Belastingaftrek op risicokapitaal. De goede weg gekozen? Algemeen Fiscaal Tijdschrift, May, 1-2.
no DOI — not checkedVanistendael, F. (2007). Goed bestuur? Algemeen Fiscaal Tijdschrift, July, 1-2.
no DOI — not checkedWeets, V. (1999). Who will be the new auditor? Working paper, University of Ghent, Ghent.
What this badge says. CiteStamped means the CHECKABLE references of this
work were clean at the dated check: each resolved to a known work in a public registry, and none
carried a retraction notice at that time. It says nothing about the quality, findings,
or importance of the work itself, and nothing about references deposited without a DOI.
checked 2026-08-08 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record
Embed this badge
Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.
<a href="https://citestamp.com/citestamped/10.1007/s11187-011-9364-1"><img src="https://citestamp.com/citestamped/10.1007/s11187-011-9364-1/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.1007/s11187-011-9364-1)