Factors affecting micro and small business distress in Austria
by Mario Situm
International Journal of Entrepreneurial Venturing (IJEV), Vol. 15, No. 1, 2023

Abstract: This study analysed the probability of distress of micro and small enterprises in Austria on the basis of financial statement figures, data describing the sector of a company, and the regional and economic situation of the company's location using the resource-based view on a theoretical basis. Results showed that relevant indicators for explaining the distress of micro and small enterprises are the size of the company, key figures from financial statement analysis, the location of the company, affiliation with other companies, and the inflation and unemployment rates of the national economy. The results mostly remain robust even after analysing micro and small enterprises separately.

Online publication date: Thu, 02-Mar-2023

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