espEconomy: strategy and practiceEconomy: strategy and practice1997-99672663-550XИнститут экономики10.51176/1997-9967-2023-1-256-271esp-985Research ArticleФИНАНСЫ И УПРАВЛЕНЧЕСКИЙ УЧЕТ, БУХГАЛТЕРСКИЙ УЧЕТFINANCE AND MANAGEMENT ACCOUNTING, ACCOUNTINGОценка неплатежеспособности малых и средних предприятий перед банками в КатареAssessment of Small and Medium Enterprises Insolvency to Banks in Qatarhttps://orcid.org/0000-0001-5174-9335ШиразиН.ShiraziN.

PhD, профессор

Эдукейшн сити, 34110, Доха

Nasim Shirazi – Ph.D., professor

Education city, 34110, Doha

nshirazi@hbku.edu.qahttps://orcid.org/0000-0001-8793-3580МурайхиМ.MuraikhiM. A.

PhD докторант

Эдукейшн сити, 34110, Доха

Muhannad Al Muraikhi – PhD student

Education city, 34110, Doha

mualmuraikhi@hbku.edu.qahttps://orcid.org/0000-0002-7354-4506КуановаЛ. А.KuanovaL. A.

PhD., старший преподаватель

 пр. аль-Фараби, Алматы

Laura A. Kuanova – Ph.D., senior lecturer

71 al-Farbi ave.,Almatyy

kuanova.laura@kaznu.kzУниверситет Хамад Бин ХалифаКатарHamad Bin Khalifa UniversityQatarУниверситет Хамад Бин ХалифаКатарCollege of Islamic Studies, Hamad Bin Khalifa UniversityQatarКазахский национальный университет имени аль-ФарабиКазахстанal-Farabi Kazakh National UniversityKazakhstan202303042023181256270Copyright © Ширази Н., Мурайхи М.A., Куанова Л.А., 20232023Ширази Н., Мурайхи М., Куанова Л.А.Shirazi N., Muraikhi M.A., Kuanova L.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://esp.ieconom.kz/jour/article/view/985

Целью данной статьи является изучение и выявление факторов, влияющих на неисполнение малыми и средними предприятиями финансовых обязательств перед банками в Катаре, и разработка рекомендаций на основе полученных результатов для регуляторов. Поскольку, развитие малых и средних предприятий (МСП) имеет важное значение для поддержки экономического роста в стране. Несмотря на значительный вклад в экономику, малый и средний бизнес испытывает трудности в вопросах финансирования проектов, зачастую недостаточно необходимых средств для фондирования, и как следствие, возникает необходимость обращения в финансовые институты для привлечения ресурсов. Авторами были изучены данные Банка развития Катара. Был проведен системный литературный обзор и разработана анкета с закрытыми вопросами для выявления причин неплатежей по кредитам малых и средних предприятий. Авторы обратились к малым и средним предприятиям с проблемой невозврата кредита по телефону, поскольку это был единственно возможный способ сбора данных из-за социальной дистанции во время пандемии Covid-19. По базе данных Банка развития Катара было выявлено 142 малых и средних предприятий с просроченными кредитами, после обращения в данные предприятия для сбора данных, было получено 85 ответов. Для анализа была использована описательная статистика и полученные результаты показали, что малые и средние предприятия сталкиваются с рядом проблем при выполнении обязательств перед банками. Более того, высоко конкурентный рынок оказывает негативное влияние на исполнение обязательств и неплатежей малых и средних предприятий. На основе полученных результатов исследования, были разработаны меры и механизмы для решения проблемы неплатежеспособности малых и средних предприятий и дальнейшего развития малого и среднего бизнеса в стране. 

This research aimed to examine and identify different factors influencing Small and Medium Size Enterprises (SMEs’) failure to meet financial obligations to banks in Qatar. Based on the obtained results, the development of recommendations for regulators. As the contributions of SMEs are significant in the maintenance of economic development in the country. Nevertheless, SMEs have been struggling to finance the projects as they often lack the required funds and thus have to source from financial institutions. The authors selected Qatar Development Bank as the case study. A systematic literature review was made and a questionnaire with closed-ended questions was designed to explore the Small and Medium Size Enterprises’ causes of non-payments of loans. Authors have approached SMEs with loan default by phone, as this was the only possible way to collect data due to the social distancing during the Covid-19 pandemic. A complete list of 142 Small and Medium Size Enterprises with nonpayments of loans was taken from the Qatar Development Bank and approached for data collection, and received 85 responses. Simple descriptive statistics for the analysis were used. The findings showed that SMEs encounter challenges in the repayment of loans. Moreover, the highly competitive market affects negatively the implementation of obligations and insolvency of SMEs. The findings have a number of implications for the policy measures and mechanisms aimed at solving problems of insolvency of SMEs and their further development in the country. 

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The authors declare that there are no conflicts of interest present.