Elżbieta Bukalska is a Professor at the Faculty of Economics at Maria Curie Skłodowska University in Lublin, Poland. She is the chair of the Corporate Finance and Accounting Department. Her research area covers corporate finance: SME financing, dividend policy, and capital structure.Tomasz Kijek is a Professor at Maria Curie Skłodowska University in Lublin, Poland, where he currently heads the Department of Microeconomics and Applied Economics. He is also the President of the Polish Economic Society Branch in Lublin.Bruno S. Sergi, Ph.D., is an instructor at Harvard University, where his teaching portfolio includes courses on emerging markets and development economics. He leads the Lab for Entrepreneurship and Development (LEAD) in Cambridge, USA.