Managers’ Perception and Attitude toward Financial Risks Associated with SMEs: Analytic Hierarchy Process Approach

This study aimed to identify financial and cash flow risks associated with SMEs investigated how managers perceived these using the analytical hierarchical process (AHP). Accordingly, a three-level decision model was structured two criteria, probability consequences, list of six different types as alternatives. Data were collected by survey questionnaire from SME managers/owners analyzed in accordance AHP method. The results show that priority weight for risk criteria 52% 48% consequences. Further, an average 18.8%, increase bank charges ranked highest type faced SMEs. However, low or no profits lowest 13.4%. is one few, if not first, investigate managers’ perceptions method provide insightful information on various risks. may support use understanding attitudes toward