The size of the firms is one of the important factors that determine the firm performance. This study covers the listed firms in MSM. These firms were classified into finance sector, industrial sector and services sectors. The information of the study was collected for a period of 10 years starting from 2008. MSM 30 Index is considered as the benchmark index in Sultanate of Oman. Out of 30 components firms in MSM 30 Index, the required data was available for 24 firms only. Therefore, the study was undertaken with the sample size of 24 firms. The descriptive statistics show that the larger firms risk and return is less while the smaller firms risk and return is high. The result of analysis shows that there is enough evidence to conclude that the firm size has no significant effect on return during the study period. However, the firm size has significant effect with market risk of firms.

The size of the firms is one of the important factors that determine the firm performance. This study covers the listed firms in MSM. These firms were classified into finance sector, industrial sector and services sectors. The information of the study was collected for a period of 10 years startin...