Purpose: The purpose of the paper was to analyze the financial risk perception of owners/managers and to link such perception to the performance of their ventures. Design/methodology/approach: The paper employed PLS-SEM to analyze financial risks and its impact on SMEs in the food processing...

Purpose The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana. Design/methodology/approach A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling...