Financial literacy, attitude, and knowledge as the predictors of firm performance of SME owners in Bangladesh

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bracu.type.groupResearch Publications
datacite.rightsMetadata Only
dc.contributor.authorHossain, Saif
dc.contributor.authorRahman, Md. Mizanur
dc.contributor.departmentBRAC Business School
dc.date.accessioned2026-08-25T04:20:08Z
dc.date.available2026-08-25T04:20:08Z
dc.date.issued2026-01-01
dc.description.abstractThe fundamental objective of this study is to investigate the mediating effects of financial attitude and knowledge on the relationship between financial literacy and firm performance of SME owners in Bangladesh. Using the convenience sampling technique, we collected the data from a total of 317 owners of SMEs from eight divisions in Bangladesh. The findings revealed that financial literacy, attitude, and knowledge significantly impact firm performance. Besides, financial attitude and knowledge partially mediate the relationship between financial literacy and firm performance. This research has significant implications for SME owners as these findings motivate them to develop their financial literacy, positive attitude, and knowledge that are positively related to better firm performance. Copyright © 2026 Inderscience Enterprises Ltd.
dc.description.versionPublished
dc.format.extent257 - 274
dc.identifier.citationHossain, S., & Rahman, Md. M. (2026). Financial literacy, attitude, and knowledge as the predictors of firm performance of SME owners in Bangladesh. International Journal of Entrepreneurship and Small Business, 58(2), 257–274. https://doi.org/10.1504/IJESB.2026.153594
dc.identifier.doi10.1504/IJESB.2026.153594
dc.identifier.issn14761297
dc.identifier.other2-s2.0-105039861587
dc.identifier.urihttps://hdl.handle.net/10361/29511
dc.language.isoen_US
dc.publisherInderscience Publishers
dc.relation.hasversion10.1504/IJESB.2026.153594
dc.relation.ispartofInternational Journal of Entrepreneurship and Small Business
dc.relation.ispartofseriesInternational Journal of Entrepreneurship and Small Business
dc.relation.journalInternational Journal of Entrepreneurship and Small Business
dc.relation.urihttps://www.inderscienceonline.com/doi/abs/10.1504/IJESB.2026.153594
dc.subjectFinancial attitude
dc.subjectFinancial knowledge
dc.subjectFinancial literacy
dc.subjectFirm performance
dc.subjectSMEs
dc.subject.lcshFinancial literacy--Bangladesh.
dc.subject.lcshSmall business--Bangladesh--Finance.
dc.subject.lcshEntrepreneurship--Bangladesh.
dc.titleFinancial literacy, attitude, and knowledge as the predictors of firm performance of SME owners in Bangladesh
dc.typeArticle
oaire.citation.issue2
oaire.citation.volume58
person.affiliation.nameBRAC University
person.affiliation.nameBRAC University
person.identifier.scopus-author-id57916683200
person.identifier.scopus-author-id57216735497

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