摘要：Previous studies that examined the effect of government policy on the performance mainly concentrated large companies. The review of the small and medium enterprises (SMEs) literature reveals limited research has attempted to investigate the moderating effect of market practices in SMEs, particularly in the Iraq context. This study general review the moderating effect of market practices on the relationship between government policy and financial performance of SMEs in the Iraq. Findings of the study indicate the performance of SME vary with the choice of the government policies they adopted. Additionally, to a certain degree, the discussions of the study suggest market practices as measured by market complexity of process moderates the relationship between government policy and the financial performance of SMEs.
关键词：Financial Performance of SMEs; Government Policy; Market Practices
