On souligne en particulier la mauvaise gestion financière ou l'incapacité, pour les petites entreprises, de gérer leur structure de capital—c'est-à-dire, le ratio d'endettement—leur structure de fonds de roulement et leur structure de capital.
They particularly noted financial mismanagement, or the inability for small businesses to manage their capital structure—that is, the relationship between debt and equity—their working capital structure, and capitalization.