This book is aimed at persons involved in SME financing. Included in this category are financiers, entrepreneurs, academics and business journalists. Financing of SMEs is often cited as a key determinant of business development. Provision of finance for SMEs however takes many forms. This book examines SME financing by assessing their capital structure using a total asset to total liability approach. This approach contrasts with the usual long term debt to equity approach used in studies of listed companies. This approach is practical for studying populations for which data is not easily...