TY - JOUR 
A1 - Benedict, Arthur
AU - Gitongab, Jackline Kinya
AU - Agyemanc, Annette Serwaa
AU - Kyeid, Baffour Tutu
T1 - Determinantes financieros del rendimiento de las PYME. Datos en la industria del cuero en Kenia

Y1 - 2021
SN - 2531-0046
UR - http://hdl.handle.net/10317/9745
AB - [ENG] Small and medium-sized enterprises (SMEs) are one of the buoyant businesses in the global economy with abundant resources that have not been fully exploited. Despite several revelations on the challenges of SMEs, little to none have comprehensively captured financial factors affecting the performance of SMEs, particularly, in the Kenyan leather sector. This study explores financial factors that are affecting the performance of SMEs using the case of the leather industry sector in Kenya. The study data was collected by administering questionnaires to 300 respondents who were randomly chosen from SMEs within Kenyan leather sector. The study found that financial literacy, credit access and tax are statistically significant financial factors affecting the performances of SMEs. As a result, the study recommends that Government should increase its commitment to develop SMEs by offering favorable tax rates and tax exemptions to SMEs especially those in the leather sector of Kenya. Also, SMEs should heighten their financial literacy which will help augment their access to credit.

KW - SMEs
KW - Performance
KW - Taxation
KW - Financial literacy
KW - Credit access
KW - PYMEs
KW - Rendimiento
KW - Tributación
KW - Educación financiera
KW - Acceso al crédito
KW - 5311 Organización y Dirección de Empresas
KW - E22
KW - E43
KW - E52
KW - F21
KW - G24
KW - G32
LA - eng
PB - AECA (Asociación Española de Contabilidad y Administración de Empresas)
PB - Universidad Politécnica de Cartagena
ER -