Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy
This study makes an attempt to analyze the effect of size on financial characteristics and insolvency of small medium enterprises. The conceptual framework is designed using the right measures, variables, concepts and models. A total sample of 229 businesses is considered consisting of small (57), m...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA, Perlis
2011
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/33739/ |
| _version_ | 1848808362854055936 |
|---|---|
| author | Marimuthu, Maran Kolandaisamy, Indraah |
| author_facet | Marimuthu, Maran Kolandaisamy, Indraah |
| author_sort | Marimuthu, Maran |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study makes an attempt to analyze the effect of size on financial characteristics and insolvency of small medium enterprises. The conceptual framework is designed using the right measures, variables, concepts and models. A total sample of 229 businesses is considered consisting of small (57), medium (111) and large (61) SMEs. Non-parametric statistical techniques are used for empirical testing. The results indicate that size effect is significant only on profitability measures. There are no significant differences among the small, medium and large SMEs with regard to insolvency scores. In general, about 55 per cent of the large SMEs fall under the bankruptcy category, as compared to 39 per cent of the small SMEs and about 47 per cent of the medium SMEs. Large SMEs face greater financial risk and thus, face greater insolvency. |
| first_indexed | 2025-11-14T22:57:31Z |
| format | Article |
| id | uitm-33739 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:57:31Z |
| publishDate | 2011 |
| publisher | Universiti Teknologi MARA, Perlis |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-337392020-08-25T07:07:40Z https://ir.uitm.edu.my/id/eprint/33739/ Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy jurnalintelek Marimuthu, Maran Kolandaisamy, Indraah Small business. Medium-sized business Financial management. Business finance. Corporation finance This study makes an attempt to analyze the effect of size on financial characteristics and insolvency of small medium enterprises. The conceptual framework is designed using the right measures, variables, concepts and models. A total sample of 229 businesses is considered consisting of small (57), medium (111) and large (61) SMEs. Non-parametric statistical techniques are used for empirical testing. The results indicate that size effect is significant only on profitability measures. There are no significant differences among the small, medium and large SMEs with regard to insolvency scores. In general, about 55 per cent of the large SMEs fall under the bankruptcy category, as compared to 39 per cent of the small SMEs and about 47 per cent of the medium SMEs. Large SMEs face greater financial risk and thus, face greater insolvency. Universiti Teknologi MARA, Perlis 2011-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/33739/1/33739.pdf Marimuthu, Maran and Kolandaisamy, Indraah (2011) Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy. (2011) Jurnal Intelek <https://ir.uitm.edu.my/view/publication/Jurnal_Intelek.html>, 6 (2). pp. 113-123. ISSN 2682-9223 https://jurnalintelek.uitm.edu.my/index.php/main |
| spellingShingle | Small business. Medium-sized business Financial management. Business finance. Corporation finance Marimuthu, Maran Kolandaisamy, Indraah Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy |
| title | Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy |
| title_full | Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy |
| title_fullStr | Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy |
| title_full_unstemmed | Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy |
| title_short | Size effect, financial characteristics and insolvency profiles among the SMEs in Malaysia / Maran Marimuthu and Indraah Kolandaisamy |
| title_sort | size effect, financial characteristics and insolvency profiles among the smes in malaysia / maran marimuthu and indraah kolandaisamy |
| topic | Small business. Medium-sized business Financial management. Business finance. Corporation finance |
| url | https://ir.uitm.edu.my/id/eprint/33739/ https://ir.uitm.edu.my/id/eprint/33739/ |