... relationships between financial management practices, financial characteristics and SME profitability? (answered in chapters 4 and 5) ã How do financial management practices and financial characteristics ... Firstly, it investigates financial management practices and financial characteristics of SMEs, and then, examines the impacts of financial management practices and financial characteristics on SME ... on financial management practices, financial characteristics and profitability of SMEs in Vietnam ã ã ã to develop a model of the impacts of financial management practices and financial characteristics...