This study investigates the factors influencing performance among small and medium-sized enterprises (SMEs) in Hai Phong City, with a particular focus on the moderating role of manager gender. Using survey data from 392 SMEs managers and employing multiple regression and moderation analyses, the research assesses the impact of risk-taking orientation, networking ability, access to finance, and leadership skills on performance. The results show that all four managerial factors significantly and positively improve performance, with leadership and networking capabilities having the strongest effects. Additionally, manager gender significantly moderates these relationships, indicating that female managers tend to utilize financial access and leadership skills more effectively. At the same time, higher levels of risk-taking have a more negative effect on male managers. These findings enhance the theoretical understanding of gendered managerial behaviors in emerging markets and offer practical insights for SMEs development and gender-inclusive management policies
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