The study looked at a new way to figure out how much it costs for small companies to get money from investors. Normally, a complicated model is used, but it's hard for small companies to use it because they don't have their stocks traded on the stock market. The researchers found that a different method suggested by Boudreaux and others in 2011 works well for small companies to calculate this cost. They looked at 34 companies in Brazil and found that this new method is helpful in figuring out how much it costs for small companies to get money from investors.