Financial literacy, attitude, and knowledge as the predictors of firm performance of SME owners in Bangladesh
Abstract
The 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.
Fields of Study & Subjects
Working Capital and Financial Performance
Financial Literacy and Behavior
Family Business Performance and Succession
Publication details
- Journal / source
- International Journal of Entrepreneurship and Small Business
- Publisher
- Inderscience Publishers
- Volume
- 58
- Issue
- 2
- Pages
- 257–274
- Publication date
- 1 January 2026
- Language
- EN