Reconstruction of financial sustainable growth rate model for SMEs

Small and medium-sized enterprises (SMEs) face unique growth challenges not captured by traditional financial sustainable growth rate (SGR) models. This study examines how SMEs construct a tailored SGR model amid dynamic development by leveraging sustainable financial mechanisms. Conceptually, drawi...

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Bibliographic Details

Main Authors:	Lin, Zhongshu, Lau, Yeng Wai, Mohammed Shah, Sabarina, Shi, Ruichuan, Cao, Qinglou, Tan, Yuan
Format:	Article
Language:	en
Published:	Cogent OA 2026
Subjects:	Business and International Management Accounting
Online Access:	http://psasir.upm.edu.my/id/eprint/123400/1/123400.pdf http://psasir.upm.edu.my/id/eprint/123400/ https://www.tandfonline.com/doi/full/10.1080/23311975.2026.2624174
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