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ORCID

Katarzyna Prędkiewicz: 0000-0002-2670-3236

Keywords

financial constraints, SME, innovation, direct measure

Abstract

This paper examines whether companies’ innovativeness affects the availability of capital and, therefore, whether this group is financially constrained. It uses an objective, indirect way of measuring financial constraints based on the assumption that financially restricted firms only invest when internal cash flow allows them to do so. Therefore, the research was based on the investment-cash flow equation, more precisely the adjusted ECM model adapted to the SME sector. The companies’ innovativeness was measured based on a proprietary synthetic indicator covering a broad range of information on innovation activity. The research was conducted on a sample of 403 firms, including large companies. The modified methodology for studying financial constraints confirmed that innovative small and medium-sized enterprises are financially constrained, contrary to non-innovative SMEs and large enterprises, both the innovators and those with low innovation potential. Based on the model analysis, it has been noticed that in innovative enterprises, there may be substitution between investing in tangible assets and human capital – personnel costs decrease a year before investment projects are implemented. Furthermore, innovative SMEs implement projects in response to a deteriorating situation, shrinking sales market, falling revenues and accompanying employment reduction.

Acknowledgments

Funding

The research received no funds.

Declaration of Conflicting Interests

The author declared no potential conflicts of interest with respect to the research, authorship, and publication of the article.

Declaration About the Scope of AI Utilisation

The author did not use an AI tool in the preparation of the article.

First Page

107

Last Page

127

Page Count

21

Received Date

19.09.2024

Revised Date

15.10.2024

Accept Date

10.12.2024

Online Available Date

31.12.2024

DOI

10.7172/2353-6845.jbfe.2024.2.7

JEL Code

G30; G31; G32; O30

Publisher

University of Warsaw

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