Impacts of financial risk management on the performance of small and medium-sized enterprises: Case study in Ho Chi Minh City
Published: July 30, 2026
Abstract
Data on 200 enterprises during the period from 2008 to 2020, collected from the Department of Taxation of Ho Chi Minh City, are used in this study. The study finds that financial risk management has a positive relationship with enterprise performance, which is measured by the Return on Assets (ROA). The study also finds that the ROA variable is positively correlated with the SIZE, AGE, and CSA variables, while the DEA variable is negatively correlated with enterprise performance.
Keywords
performancesmall and medium-sized enterprisesHo Chi Minh City
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