... reporting and analysis, working capital management (including cash management, receivables management, inventory management and payables management) , fixed asset management and capital structure management ... relationships between financial management practices, financial characteristics and SME profitability? (answered in chapters 4 and 5) • 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...