The article explores how small and medium-sized businesses in Ireland make investments and if they face financial constraints. The researchers used data from 2016 to 2018 to look at different types of investments and how they are affected by factors like available cash, debt, and satisfaction with investments. They found that when the return on investment is higher, businesses tend to invest more. The study also showed that there are limitations on financing that impact how efficiently businesses can invest, with both internal and external factors playing a role. Having more collateral available can help improve investment efficiency for all types of assets.