The Importance of Financial Theories for SME Capital Structure Decisions

Methodology

The present study followed a qualitative methodology, through content analysis, since it is an instrument that allows the researcher to study human behavior indirectly, through the analysis of their communications (Fraenkel & Wallen, 2008). For Gray (2004), with the evolution of new technologies, namely the tools of Web 2.0, the sources of communications are increasingly diverse. Blogs (posts and comments), wikis, online communities and 3D virtual environments, for example, are increasingly being investigated and, consequently, their contents are subject to analysis. Thus, the content analysis considers the articulation between the description and analysis of the described text, and the logical deduction of the factors that determined the characteristics of the characteristic elements (Bardin, 2004).