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ABSTRACT
This study analyzes Vietnam's SME survival during the global financial crisis, considering financial performance, bank credit, and accounting. Results reveal significant crisis impact on 2008 SMEs, no WTO accession benefits, and varying survival rates among industries. Evidence supports contingency and resource-based theories, emphasizing financial performance and bank credit access for SME survival. Differences in liquidity and capital size between small and medium-sized enterprises are identified. Accounting errors may temporarily benefit SMEs but signal future survival risks.
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No potential conflict of interest was reported by the author(s).
Additional information
Notes on contributors
Ngo Minh Hai
Ngo Minh Hai obtained his PhD in Management (BWL) from Trier University in Germany, specializing in Behavioral Finance. His research interests include entrepreneurship, innovation and operations management, and financial management.
Le Minh-Tu
Le Minh-Tu is a young lecturer at Thai Nguyen University of Agriculture and Forestry in Vietnam. His research focuses on normative economics, including international trade, growth economics, and urban economics. Currently, Minh-Tu is pursuing a PhD in the Department of Tropical Agriculture and International Cooperation at National Pingtung University of Science and Technology in Taiwan.
Nguyen Dac Dung
Nguyen Dac Dung is a lecturer at Thai Nguyen University of Economics and Business Administration in Vietnam. His research focuses on production management and enterprise management. Currently, Dac Dung is pursuing a PhD in Economics Management at Thai Nguyen University of Economics and Business Administration.