قياس المخاطر المالية وأثرها على العوائد التشغيلية للمشروعات الصغيرة(دراسة تطبيقية على المشروعات الصغيرة بمنطقة الجبل الأخضر خلال الفترة 2012-2018)

عبدالواحد سعيد عمران; احميدين رمضان احميدين  الجازوي

doi:10.54172/p6ww1f61

Authors

Abdulwahid Saeed Omran Finance and Banking Department, Omar Al-Mukhtar Uni-versity, Bayda, Libya. Author
Hmedeen Ramadan Hmedeen Al-Jazwi Employee, Al Wahda Bank, Derna Author

DOI:

https://doi.org/10.54172/p6ww1f61

Keywords:

Risks, Small Enterprises, Operational Returns

Abstract

This study sought to identify and measure the most prominent financial risks and their impact on the operational returns of small enterprises in the Al-Jabal Al-Akhdar region of Libya. To achieve this objective, a descriptive-analytical approach was employed. Data were collected through a questionnaire distributed to a simple random sample of 170 enterprises, and the results were statistically analyzed using Stata software.

The findings revealed that liquidity, capital, and operational risks are the most significant financial risks confronting small enterprises. A statistically significant positive relationship was found between these risks and their operational returns, as neglecting to measure them can lead to bankruptcy. Accordingly, the study recommends intensifying research in this field and providing government support through suitable financing programs. It also emphasizes the need to raise awareness among enterprise owners about the importance of risk measurement and to mandate the adoption of advanced accounting systems to enable them to do so.

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