Ndung’u, J.W., Gitonga, D. and Githaiga, P.N. 2025. Non-Tariff Barriers, Regulatory Quality, and Performance of Small and Medium Enterprises at Namanga Border, Kenya. Journal of Finance and Accounting. 5, 8 (Nov. 2025), 31–50. DOI:https://doi.org/10.70619/vol5iss8pp31-50-669.