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Journal articles on the topic 'Average payment period'

Author: Grafiati

Published: 7 June 2025

Last updated: 17 July 2025

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1

Hamad, Samer. "The Effect of Average Collection Period, The Inventory Turnover Period, and The Average Inventory Period on Return on Assets." European Scientific Journal, ESJ 20, no. 31 (2024): 61. https://doi.org/10.19044/esj.2024.v20n31p61.

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The importance of the Cash Conversion Cycle (CCC) emerges in helping to make appropriate financing decisions for different industries. Therefore, the research focuses on the return on assets (ROA) issues and how it is affected by the three components of the cash conversion cycle; Average Collection Period (ACP), Average Inventory Turnover Period (ITP), and Average Payment Period (APP). Since the topic refers to the potential statistical relationship between the three components and the return on assets, the research has been organized to find the validity of the answer to the research question

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2

Ikilidih, Joy N., Ekene C. Dibua, and Ezerum Okwuchukwu Oprah. "Average Payment Period and Operating Cash Flow Performance of Firms in Nigeria." Open Access Journal of Management Sciences Research 2, no. 3 (2024): 1–10. https://doi.org/10.5281/zenodo.13144950.

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<em>The study examined the effect of cash average payment period on operating cash flow performance of firms in Nigeria for the period 2011-2020. The study adopted the Ex-Post Facto research design. The population of the study included 57 manufacturing firms quoted on the Nigerian exchange group (NXG). Data which was obtained from Nigerian exchange group (NXG). Regression analysis was used in testing the hypothesis of the study. Findings emanating from the study reveal that there is no significant effect of </em><em>average payment period</em><em> </em><em>on operating </em><em>cash flow perfo

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3

Shilpa, N.C., and Amulya M. Dr. "An Empirical Analysis of Payment Card Usage in India." International Journal of Engineering and Management Research 9, no. 4 (2019): 54–60. https://doi.org/10.31033/ijemr.9.4.9.

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A paradigm shift in the modus operandi of commerce across the globe has been significantly influenced by the payment card industry with brisk strides in digital technology. The blooming payment card industry has escorted the prosperity in economic growth of most of the countries. Besides, there exists a divergent level in subsuming card payment by different countries due to distinct social, economic and cultural background. In India, excessive use cash payments are due to offbeat business models and varied distinction in literacy levels. This paper aims to analyse outstanding payment cards in

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4

Delgado-Téllez, Mar, Pablo Hernández de Cos, Samuel Hurtado, and Javier J. Pérez. "The Macroeconomic Impact of Delayed Government Payments: A Case Study." Public Finance and Management 17, no. 2 (2017): 152–69. http://dx.doi.org/10.1177/152397211701700203.

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We analyze the impact of a drastic reduction in delayed governments’ payments on private sector activity. We focus on the case of Spain, a country in which a number of policy reforms were implemented to cope with increasing regional and local government payment periods and trade debt. Most noticeably, over 2012–2014 the Spanish central government approved various extraordinary mechanisms for the payment of local and regional government suppliers which have significantly reduced the stock of trade debt and the average supplier payment period of these levels of government. Successive plans have

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G. T., Akinleye, and ADEBOBOYE Roseline. "Assessing Working Capital Management and Performance of Listed Manufacturing Firms: Nigeria Evidence." Information Management and Business Review 11, no. 2(I) (2019): 27–34. http://dx.doi.org/10.22610/imbr.v11i2(i).2880.

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This study assessed working capital management and performance of listed manufacturing firms in Nigeria 20 firms were sampled, over 10 years. The study employed static data analyses and panel Granger causality test. Result showed that average collection period exerts insignificant negative effect on return on capital employed of the sampled firms, while average collection period also exerts insignificant negative effect on earnings per share of the sampled firms. The result further showed that, average payment period exerts insignificant positive effect on return on capital employed of the sam

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DADA, Samuel Obafemi, Funsho Tajudeen KOLAPO, and Joseph Oluseye MOKUOLU. "Working Capital Management and Corporate Financial Performance of Consumer Goods Sector in Nigeria." Journal of Economics, Finance And Management Studies 4, no. 05 (2021): 443–51. https://doi.org/10.47191/jefms/v4-i5-11.

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The study assessed the impact of working capital management on corporate financial performance of consumer goods sector in Nigeria. The study specifically determined the impact of average collection period on the return on assets of consumer goods industries in Nigeria; assessed the effect of cash conversion cycle on the return on assets of consumer goods industries in Nigeria and evaluated the effect of average payment period on the return on assets of consumer goods industries in Nigeria. Panel data spanning five years (2013-2017) was gathered for five consumer goods firms in Nigeria. Panel

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Olaoye, Clement Olatunji, Adeboboye, and Roseline. "Working Capital Management and Performance of Industrial and Consumer Goods Firms in Nigeria: A Comparative Analysis." Information Management and Business Review 11, no. 3(I) (2019): 35–45. http://dx.doi.org/10.22610/imbr.v11i3(i).2945.

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This study conducted a comparative analysis on working capital management and performance ofindustrial and consumer goods firms in Nigeria. Precisely, the study compared effect of average collectionperiod and average payment period on return on capital employed of selected industrial goods and consumergoods firms. 20 firms were randomly selected over a period of 10 years data were collected from annualreport of the firms. This study used static data analyses to analyze data. Result showed average collectionperiod and average payment period exert insignificant positive effect on return on capit

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8

Putri, Pavita Bayu, and Arief Yulianto. "Government Ownership and Dividend Payment Policy." Management Analysis Journal 9, no. 2 (2020): 179–86. http://dx.doi.org/10.15294/maj.v9i2.37344.

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The purpose of this study to examine and analyze differences in the average policy of dividend payments with government ownership in companies listed on the Indonesia Stock Exchange in period 2008-2017. Previous research still shows differences in research results or inconsistent results between one study and another. The results showed that the average dividend payment policy carried out by the government was higher than companies that did not have government ownership. This is considered as government ownership, so the amount of dividends distributed will increase. Based on the results of th

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9

Olmo, Jorge, and Isabel Brusca. "Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial." Revista de Contabilidad 24, no. 1 (2021): 1–18. http://dx.doi.org/10.6018/rcsar.370531.

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Las medidas implantadas para mejorar la liquidez de los municipios españoles y el principio de sostenibilidad de la deuda comercial ponen de manifiesto la importancia de controlar la morosidad pública. En este contexto, este trabajo comprueba el efecto de la regla fiscal que controla los plazos de pago y si el entorno político, socioeconómico y presupuestario incide en el periodo de pago de los ayuntamientos españoles. Para ello, se realiza un análisis exploratorio y se aplica la metodología de datos de panel (2009-2015). Los resultados contribuyen a demostrar la eficacia del control del perio

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10

Ojha, Puspa Raj. "Working Capital Management and Its Impact on the Profitability of Pukar International Co.Ltd." NCC Journal 4, no. 1 (2019): 141–47. http://dx.doi.org/10.3126/nccj.v4i1.24747.

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This paper aims to report the results of an investigation of the relative importance of working capital management, measured by the Return on Assets (ROA), and its components (Current ratio, average collection period and average payment period) to the profitability of Pukar International Trading. This paper analyzes the effect of working capital Management on firm’s profitability in Nepal for the period 2071 to 2072. For this Purpose, financial data of four year is used. Pearson’s correlation and Descriptive analysis were used to establish the relationship between working capital management an

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11

Špička, Jindřich. "DEFAULT RISK OF THE CONSTRUCTION COMPANIES IN RELATION TO THEIR FINANCIAL CONDITION." Science and Studies of Accounting and Finance: Problems and Perspectives 9, no. 1 (2014): 236–44. http://dx.doi.org/10.15544/ssaf.2014.26.

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The construction industry is highly sensitive on economic cycle. So, construction companies have experienced hard times in the crisis period. The aim of the article is to identify, compare and evaluate financial position of companies with different payment habits in the Czech construction industry in the period 2008 – 2012 using individual data and suitable statistical methods (Kolmogorov-Smirnov test at the significance level of α = 0.05). The article also focuses on evaluation of the default risk coming from construction companies. The overall financial condition is analyzed through predicti

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12

C.R., Sathyamoorthi, Mogotsinyana Mapharing, and Popo Selinkie. "The Impact of Working Capital Management on Profitability: Evidence from the Listed Retail Stores in Botswana." Applied Finance and Accounting 4, no. 1 (2018): 85. http://dx.doi.org/10.11114/afa.v4i1.2949.

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This study focused on the effect of working capital management on the profitability of the listed retail stores in Botswana Stock Exchange for the period 2012-2016. Financial statements of the listed Retail Stores were used as the main source of data. Return on Assets was used as the dependent variable to measure profitability and the components to measure working capital management comprised of Average Collection Period, Inventory Conversion Period, Average Payment Period, Cash Conversion Cycle, Debt, Current and Quick Ratios. Correlation analysis revealed that a few variables were significan

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13

Hariono, Tholib, and Hilyah Ashoumi. "Implementasi RFID Mobile untuk Alat Pembayaran dan Pengontrol Keuangan Santri." SAINTEKBU 12, no. 2 (2020): 1–12. http://dx.doi.org/10.32764/saintekbu.v12i1.961.

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The Islamic boarding school is a place for students to gain religious knowledge. The Santri period is the first time for most students to fully finance independently without parental supervision. Many students are unable to help financially so that they are increasingly irrational in buying their needs, the money charts in a short time after being sent money by their parents. One of the negative impacts of uncontrolled impact is the tendency of students to inform money when they know money. This research implements RFID as a payment instrument for students in the Islamic boarding school enviro

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14

Herdinata, Christian, Cliff Kohardinata, and Meidiahna Kusuma. "Kebijakan Dan Strategi Pengelolaan Manajemen Modal Kerja." BIP's JURNAL BISNIS PERSPEKTIF 9, no. 2 (2017): 119–29. http://dx.doi.org/10.37477/bip.v9i2.45.

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Working capital (capital) ie cash, accounts receivable, inventory. Companies follow a working capital cycle. Some things related to this are: (1) the cash conversion cycle is how much time the funds are tied up in working capital or how much time between the payment for working capital and cash collection from the sale of working capital (Brigham and Houston, 2014 ); (2) the average collection period is the average time required to convert raw materials into finished goods and sell them (Brigham and Houston, 2014); (3) the average collection period is the average time required to change a comp

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15

Sabo, Usman, and Garba Yakubu. "Working capital management and financial performance of listed cement companies in Nigeria." Impressive Journal of Management and Social Sciences 1, no. 1 (2025): 34–42. https://doi.org/10.33003/ijmass-2025.v1i1.7.34-42.

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The article examines the effect of working capital management on the financial performance of Nigeria'slisted cement companies. The study's population consists of all listed cement companies in Nigeria, withtwo companies chosen as the sample. The data was analyzed using ordinary least squares regression(OLS) and correlation. The study's findings show that the inventory turnover period (ITP) has nosignificant effect on return on assets (ROA), while the average collection period (ACP) has significanteffects on return on asset (ROA). The average payment period (APP) has significant impact on retu

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16

Murayama, Anju, Sae Kamamoto, Moe Kawashima, et al. "Cross-sectional analysis of pharmaceutical payments to Japanese board-certified gastroenterologists between 2016 and 2019." BMJ Open 13, no. 4 (2023): e068237. http://dx.doi.org/10.1136/bmjopen-2022-068237.

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ObjectivesLimited evidence is available regarding the financial relationships between gastroenterologists and pharmaceutical companies in Japan. This study analysed the magnitude, prevalence and trends of personal payments made by major pharmaceutical companies to board-certified gastroenterologists in Japan in recent years.DesignCross-sectional analysisSetting and participantsUsing payment data publicly disclosed by 92 major pharmaceutical companies, this study examined the non-research payments made to all board-certified gastroenterologists by the Japanese Society of Gastroenterology.Primar

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17

Hung, Dau Hoang, Nguyen Viet Ha, Ha Thu Huyen, and Tran Thi Nga. "The Impact of Working Capital Management on Solvency: Empirical Study From Listed Companies in Vietnam." Research in World Economy 12, no. 2 (2021): 178. http://dx.doi.org/10.5430/rwe.v12n2p178.

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Working capital management has a great impact on the solvency of any business entity. This paper examines the impact of working capital management on the solvency of enterprises listed on the Vietnamese stock exchange. Data were collected from the financial statements of 395 enterprises listed on the Ho Chi Minh Stock Exchange and the Hanoi Vietnam Stock Exchange with a total of 1,580 observations in the period of 2015 - 2018. The study used Ordinary Least Square (OLS), Fixed Effect Model (FEM), and Random Effect Model (REM) to investigate the impact of some variables such as average collectio

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18

Eze, Maria N., and Ebele N. Ekwunife. "Effect of Cash Conversion Cycle on Cash Flow Performance of Selected Manufacturing Firms in Nigeria." Open Access Journal of Management Sciences Research 2, no. 2 (2024): 48–63. https://doi.org/10.5281/zenodo.12575132.

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<em>The study examined the effect of cash conversion cycle on cash flow performance of selected manufacturing firms in Nigeria for the period 2011-2020. Three research questions were developed to guide the study and a corresponding three hypothesis was formulated for the study. The study adopted the Ex-Post Facto research design. The population of the study included 57 manufacturing firms quoted on the Nigerian exchange group (NXG) as at 31<sup>st</sup> December 2022. The study relied on secondary sources of data which was obtained from Nigerian exchange group (NXG) as at 31<sup>st</sup> Decem

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19

Luthfy, Aththur Desmadirega, and Hermana Budi. "The Comparison of ATM/Debit Card, Credit Card, and E-Money Transactions in Indonesia Before and After the Covid-19 Pandemic Period January 2018 - August 2023." Journal of Economics, Finance and Management Studies 06, no. 12 (2023): 5848–56. https://doi.org/10.5281/zenodo.10404129.

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The use of various electronic payment media found an unexpected momentum when the world experienced the COVID-19 pandemic. The public's usage of electronic payment media has increased, contributing to social limitations because shopping may be done remotely via mobile devices or other remote access. The purpose of this research is to analyze the differences in transactions of Payment Using Cards and Electronic Money in Indonesia before and after the COVID-19 pandemic. The data source is the Central Bank's Indonesian Banking Statistics, with monthly data ranging from January 2018 to August 2023

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20

Iwańczuk-Kaliska, Anna, Mirosława Kaczmarek, and Grzegorz Kotliński. "Non-cash retail payments in selected banks during the COVID-19 pandemic – the case of Poland." Bank i Kredyt Vol. 54, No.3 (2023): 309–34. http://dx.doi.org/10.5604/01.3001.0054.5705.

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This study addresses the changes in the use of non-cash payments by individuals during the COVID-19 pandemic at the level of individual banks in Poland. In hypothesis H1 we assumed that during the pandemic there was a change in the payment behaviour towards an increased use of mobile payments. In order to verify H1, we calculated the average values of the indicators characterising non-cash payments for each first quarter in 2019–2022. In hypothesis H2 we assumed that in each period it is possible to distinguish a group of banks whose clients actively used mobile payments (H2a) and a group of b

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21

Drenková, L., P. Schwarcz, and A. Bandlerová. "Utilisation of the direct EU payments in Slovak agriculture after the 2003 Common Agricultural Policy reform." Agricultural Economics (Zemědělská ekonomika) 55, No. 8 (2009): 400–405. http://dx.doi.org/10.17221/2629-agricecon.

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The paper analyses and compares the EU direct payments in the conditions of the Slovak Republic during the monitored period 2004–2006. The 2003 reform of the Common Agricultural Policy (hereafter CAP) introduces a considerable simplification of the EU producers’ support and a general improvement of the market orientation of agriculture. The Slovak Republic has temporarily adopted the system of the Single Area Payment Scheme (SAPS) which is used in the old member states. The Slovak Republic can use this system until the end of the year 2010. The amount of the direct payments in 2004 was 53.1% o

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22

Rorlen, Rorlen, Halim Putera Siswanto, Margarita Ekadjaja, and Ariel Krisnaputra. "THE EFFECT OF WORKING CAPITAL MANAGEMENT ON COMPANY FINANCIAL PERFORMANCE." International Journal of Application on Economics and Business 1, no. 2 (2023): 557–65. http://dx.doi.org/10.24912/v1i2.557-565.

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The purpose of this study is to determine the effect of the company's efforts to manage working capital in improving the company financial performance. One way to operate the company's working capital properly, is by implementing the cash conversion cycle. Cash conversion cycle is a cycle of cash flow in the company which is measured by using the ratios of the Average Collection Period, Inventory Turnover, and Average Payment Period, and indirectly has an influence on the profitability of the company. The research subjects are retail companies listed on Indonesia Stock Exchange (IDX) between 2

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Rorlen, Rorlen, Halim Putera Siswanto, Margarita Ekadjaja, and Ariel Krisnaputra. "THE EFFECT OF WORKING CAPITAL MANAGEMENT ON COMPANY FINANCIAL PERFORMANCE." International Journal of Application on Economics and Business 1, no. 2 (2023): 557–65. http://dx.doi.org/10.24912/ijaeb.v1i2.557-565.

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The purpose of this study is to determine the effect of the company's efforts to manage working capital in improving the company financial performance. One way to operate the company's working capital properly, is by implementing the cash conversion cycle. Cash conversion cycle is a cycle of cash flow in the company which is measured by using the ratios of the Average Collection Period, Inventory Turnover, and Average Payment Period, and indirectly has an influence on the profitability of the company. The research subjects are retail companies listed on Indonesia Stock Exchange (IDX) between 2

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24

Shin, Gyeongseon, Bohwa Jang, Green Bae, Ha-Lim Jeon, and SeungJin Bae. "The Impact of Payment Scheme Changes on Medication Adherence and Persistence of Patients Diagnosed with Depression in Korea." International Journal of Environmental Research and Public Health 19, no. 17 (2022): 11100. http://dx.doi.org/10.3390/ijerph191711100.

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As of 1 July 2018, the Korean National Health Insurance Service (NHIS) changed the fee schedule for individual psychotherapy (IP). We sought to analyze the impact of the IP payment scheme changes on the medication adherence and persistence of patients diagnosed with depression in Korea. We utilized the NHIS claims database from 2017 to 2019. Patients who were newly diagnosed with depression and utilized IP and were prescribed antidepressants during the study period were included. Adherence was measured using the medication possession ratio (MPR), and persistence was measured using the length o

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Olkiewicz, Anna. "How to Mitigate the Risk of Late Payments? The Case of the Largest Polish Companies Selling Electricity in 2018–2023." Energies 18, no. 8 (2025): 1918. https://doi.org/10.3390/en18081918.

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Companies operating in the energy market in Poland conduct business activity on the basis of special regulations applicable to this type of entity. However, they are, like any other entrepreneur, exposed to the risk of delays in payments, non-payment, restructuring, or even bankruptcy of their contractor. Appropriate instruments should be used to mitigate these risks. There are many methods available today to deal with trading risks. However, they should be tailored to the individual needs of each entrepreneur based on an in-depth analysis of its contractors. This article analyzes the five lar

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Ozaki, Akihiko, Kenji Gonda, Masahiro Wada, Hiroaki Saito, Erika Yamashita, and Tetsuya Tanimoto. "Abstract PO2-26-04: Nature and Trends of Pharmaceutical Payments to the Board Certified Breast Cancer Specialists in Japan between 2016 and 2019." Cancer Research 84, no. 9_Supplement (2024): PO2–26–04—PO2–26–04. http://dx.doi.org/10.1158/1538-7445.sabcs23-po2-26-04.

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Abstract Background The field of breast cancer care has experienced a rapid influx of new treatments, making it a potential focus for promotional activities by pharmaceutical companies. These financial relationships could turn into significant sources of conflict of interest within the healthcare sector, possibly leading to undue influence on breast cancer care. Despite the potential ramifications of these ties, there is a noticeable lack of understanding about the details of financial relationships between pharmaceutical companies and breast cancer specialists. The aim of this investigation w

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Manal Mohammed Hamoudah, Elaf Naser Algarni, Manal Mohammed Hamoudah, Elaf Naser Algarni. "The Effect of Working Capital Management on Profitability of Saudi Food and Beverages Corporations: An applied study (2015- 2019): أثر إدارة رأس المال العامل على ربحية شركات صناعة الأغذية المساهمة السعودية: دراسة تطبيقية (2015- 2019)". مجلة العلوم الإقتصادية و الإدارية و القانونية 5, № 25 (2021): 69–49. http://dx.doi.org/10.26389/ajsrp.l250421.

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The study examined the effect of working capital management (average inventory period, average collection period and average payment period), on the profitability of Saudi food and beverages corporations listed in Saudi exchange during five years from 2015 to 2019. In addition, company size, debt ratio and company age was used as control variables. The study used Return on Asset (ROA) and Return on Equity (ROE) as measures of firm profitability. To achieve the aim of the study, data were obtained from the annual financial reports published in the “Tadawul”, Saudia Arabia Stock Exchange, for a

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Li, Yan, and Xiao Wang. "Virtual Simulation Design Facing Smart Payment Screen on the Background of Artificial Intelligence." Applied Bionics and Biomechanics 2022 (October 8, 2022): 1–11. http://dx.doi.org/10.1155/2022/5336548.

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In recent years, the rapid development of virtual simulation technology has become a hot topic among thousands of people. Virtual simulation has been used in education, transportation, anti-theft, and other fields, but it has not seen its application in the field of intelligent payment. This study designed an intelligent payment screen based on virtual simulation technology and evaluated the relevant performance. The evaluation results found that compared with the traditional payment screen, the use of smart payment screen for payment had the fastest improvement in security and the slowest imp

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Bakhtiar, Ary, Harpowo Harpowo, Rahmad Sudibyo, Amanina Fitria, and Wahid Shodiq. "The Effects of Non-Cash Transactions on Consumer Satisfaction (A Case Study on Consumers of the Oro-Oro Dowo Market, Malang)." HABITAT 32, no. 3 (2021): 154–62. http://dx.doi.org/10.21776/ub.habitat.2021.032.3.17.

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The Internet of think is considered incredibly adaptable in the present digital world, one of which is non-cash payments, making it easier, faster, and decreasing human errors. It is not surprising that the government is now promoting Gerakan Nasional Non-Tunai (GNNT) program by ratifying a new application owned by one of the BUMN subsidiaries to enable payment transactions. The GNNT is now being encouraged in many sectors of Indonesian needs, including traditional markets. The objectives of this study were: 1) identifying the consumer characteristics who uses non-cash payment applications in

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Wanzala, Richard Wamalwa, and Lawrence Obokoh. "The Effects of Working Capital Management on the Financial Performance of Commercial and Service Firms Listed on the Nairobi Securities Exchange in Kenya." Risks 12, no. 8 (2024): 119. http://dx.doi.org/10.3390/risks12080119.

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Working capital management is critical because it affects a company’s profitability, liquidity, and investment decisions, all of which have an impact on financial performance. As a result, effective and efficient working capital management is an essential component for commercial and service businesses. Given the importance of the commercial and services industries to the Kenyan economy, the goal of this research was to investigate the impact of working capital management on the financial performance of these firms, particularly those listed on the Nairobi Securities Exchange (NSE), from 2003

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Lawrence, U. Egbadju. "Cash Management and Financial Performance of Quoted Non- Financial Firms in Nigeria: A Dynamic Robust Least Squares Regression Approach." Journal of Accounting and Financial Management 9, no. 8 (2023): 81–96. http://dx.doi.org/10.56201/jafm.v9.no8.2023.pg81.96.

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This study investigates the impact which cash management and the financial performance of selected firms in Nigeria. The period which the study covers is from 2005 to 2020 of 76 non- financial firms quoted on the floor of the Nigerian Exchange Group the information about them are extracted from their financial statements. The results of the dynamic robust least squares indicated that while cash and cash equivalence (CCE), average collection period (ACP), days sales outstanding (DSO), days inventory outstanding (DIO) and sales growth (GSALES) are positively significant with economic value added

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Ekadjaja, Margarita, and Rorlen. "Pengaruh Operation Management Dan Cash To Cash Cycle Terhadap Financial Performance." Jurnal Ekonomi 27, no. 3 (2022): 337–57. http://dx.doi.org/10.24912/je.v27i3.1183.

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During the Covid 19 pandemic companies must pay attention to the cash to cash cycle in order to survive and develop by continuing to innovate and improve company performance. The aim of this research is to determine the effect of operation management and the cash to cash cycle on company financial performance. The research subjects are manufacturing companies listed on the Indonesia Stock Exchange in 2018 to 2020. The dependent variable in this research is financial performance and the independent variable is operation management which is proxied by inventory control and TQM, and the cash to c

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Mandipa, Garikai, and Athenia Bongani Sibindi. "Financial Performance and Working Capital Management Practices in the Retail Sector: Empirical Evidence from South Africa." Risks 10, no. 3 (2022): 63. http://dx.doi.org/10.3390/risks10030063.

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This study examines the relationship between the financial performance and working capital management practices of South African retail firms listed on the Johannesburg Stock Exchange. The study sample comprised a panel of 16 South African retail firms for the period 2010–2019. A fixed-effects estimator was employed in the analysis. The working capital management was proxied by average age of inventory (AAI), average collection period (ACP), average payment period (APP), and cash conversion cycle (CCC), while the financial performance was proxied by net operating profit margin (NOPM), return o

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Wang, Virginia, Shailender Swaminathan, Emily A. Corneau, et al. "Association of VA Payment Reform for Dialysis with Spending, Access to Care, and Outcomes for Veterans with ESKD." Clinical Journal of the American Society of Nephrology 15, no. 11 (2020): 1631–39. http://dx.doi.org/10.2215/cjn.02100220.

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Background and objectivesBecause of the limited capacity of its own dialysis facilities, the Department of Veterans Affairs (VA) Veterans Health Administration routinely outsources dialysis care to community providers. Prior to 2011—when the VA implemented a process of standardizing payments and establishing national contracts for community-based dialysis care—payments to community providers were largely unregulated. This study examined the association of changes in the Department of Veterans Affairs payment policy for community dialysis with temporal trends in VA spending and veterans’ access

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Hossain, Tarik. "The effect of working capital management on profitability." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 6 (2020): 114–22. http://dx.doi.org/10.20525/ijrbs.v9i6.872.

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This research aims to analyze the impact of efficient working capital management on the profitability of the manufacturing firm in Bangladesh. Fifty-two manufacturing companies listed with Dhaka Stock Exchange (DSE) have been selected randomly from 2012 to 2017. Return on Assets (ROA) and Return on Equity (ROE) are used as indicators of profitability, while the inventory conversion period (ICP), the average collection period (ACP), the average payment period (APP), and the Cash Conversion Cycle (CCC) are used as the independent variables which are used as a measurement of working capital manag

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dos Santos, Paula Gomes dos, and Fábio Albuquerque. "Does the Average Payment Period Play a Relevant Role in Explaining the Portuguese Municipalities’ Financial Distress?" Economies 11, no. 7 (2023): 183. http://dx.doi.org/10.3390/economies11070183.

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The average payment period (APP) is an important measure to monitor public sector liquidity and commercial debt sustainability. In the European Union, the relevance of APP as an indicator to mitigate those concerns was settled by the issuance of a Directive on this topic. Then, considering the likely relationship between the APP and financial distress (FD), this paper aims to assess if the current and historical APP plays a relevant role in explaining the data for 308 Portuguese municipalities’ FD. Regression analysis, including panel data and simple linear regression models, is used for the p

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Bondan Prabowo, Satriya Candra, and Rini Safitri. "Analysis of Working Capital Management in Automotive Industry Sector Listed in Indonesia Stock Exchange." Management and Economic Journal (MEC-J) 5, no. 1 (2021): 67–78. http://dx.doi.org/10.18860/mec-j.v5i1.8802.

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This study aims to determine the analysis of working capital management in automotive industry sector listed on the Indonesia Stock Exchange. The object of the study consisted of 12 companies included in the automotive industry sector which were listed on the Indonesia Stock Exchange from 2014 to 2018. The results showed that the average collection period, inventory collection period, average payment period, and cash conversion cycle showed fluctuating results during the study period . The less time it takes for a company to collect receivables, the more liquid a company is. While the less tim

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Bukwimba, Michael Laurent, and Charles E. Ngata. "The Effect of Working Capital on Firm Financial Performance Management in The United Republic of Tanzania." International Journal of Finance and Accounting 1, no. 1 (2022): 29–38. http://dx.doi.org/10.37284/ijfa.1.1.909.

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The efficient management of working capital is very vital for business survival and thus a factor for an overall boost in profitability. The study analysed the effect of working capital management on a firm’s financial performance, a case of seven selected manufacturing firms in Tanzania listed with the Dar es Salaam Stock Exchange for the period from 2011 to 2020. The paper adopted secondary data from the annual reports of selected manufacturing firms in Tanzania. Purposive sampling techniques were used to select annual reports for investigation, and data were collected from the financial sta

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Shafti, Tika Al, and Afriyanti Hasanah. "THE IMPACT OF CASH CONVERSION CYCLE EFFIENCY ON OPTIMIZATION OF RETURN ON ASSET ON PROPERTY & REAL ESTATE SUBSECTORS." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 3, no. 2 (2019): 262–72. http://dx.doi.org/10.30871/jama.v3i2.1553.

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This study aims to examine the impact of cash conversion cycle efficiency on optimization of return on assets on property & real estate sub-sector listed in Indonesia Stock Exchange (IDX) period 2013-2016. The cash conversion cycle is proxied by 3 variables: average inventory period, average collection period and average payment period. Sampling method using purposive sampling technique. The data used is cross section data. Data analysis techniques use simple linear regression analysis. The result of research stated that debt repayment period has positive effect to return on asset of compa

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Feng, Xin, Lulu Cheng, and Hua Wei. "Study on the cost-control effect of diagnosis-related groups based on meta-analysis." Medicine 103, no. 37 (2024): e39421. http://dx.doi.org/10.1097/md.0000000000039421.

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Objective: To evaluate the effect of diagnosis-related group (DRG) payment method systematically before and after implementation in terms of average hospitalization day, cost and care quality. Method: Restricted the period from 2019 to May 31, 2023, we use 6 databases from CNKI, Wipu, Wanfang, PubMed, ScienceDirect, and web of science. With the related study, we extract the data about DRG, then we conducted meta-analysis of the data about length of stay (LOS) and cost by RevMan 5.4 and Stata 12.0 software. Care quality is in conjunction with literature reports. Result: About 24 articles were i

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Krueger, Malte. "The introduction of cashless wage payments and the spread of branch banking in post-war Germany." Financial History Review 24, no. 2 (2017): 185–207. http://dx.doi.org/10.1017/s0968565017000142.

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The period from the 1950s to the late 1970s saw an almost uniform decline of cash-to-GDP ratios in industrial countries. A closer look at the German payment system suggests that the factor causing such a change was a shift towards cashless wage payments. In this period, in Germany, the branch network of banks expanded significantly and at the end of the period almost all economically active individuals had a current account. This change was triggered by rising wages and income. Rising wages increased the burden of weekly wage payments in cash, and rising income made the average earner more att

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Hossin, Md Shakhaowat, and Sohana Begum. "Effects of Working Capital Management on Firm’s Profitability: A Study on the Firms Listed Under DSE in Bangladesh." International Journal of Economics and Financial Research, no. 67 (July 25, 2020): 130–38. http://dx.doi.org/10.32861/ijefr.67.130.138.

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This paper investigates the relationship between working capital management and financial performance of Pharmaceuticals and Textile firms listed at the Dhaka Securities Exchange in Bangladesh. The data analysis was carried on ten Pharmaceuticals and Textile firms for a period of 2013 to 2017. Secondary Data was analyzed by applying Descriptive Statistics, Regression and Correlation analysis to findthe relationship of current ratio, inventory conversion period and average payment period with Return on Asset. The findings indicate that the Pharmaceuticals and Textile firms’ performance is influ

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Syed, Md. Khaled Rahman, and Ahmed Salman. "Impacts of Working Capital Management on Profitability: A Comparative Study on Cement and Tannery Industry of Bangladesh." International Journal of Management, Accounting and Economics 8, no. 2 (2021): 82–102. https://doi.org/10.5281/zenodo.5068371.

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Short term asset and liability management is significant in corporate finance literature. This paper investigated on the impacts of working capital management (WCM) on profitability of listed companies of cement and tannery industry in Bangladesh. The data of companies has been collected from Dhaka Stock Exchange over the period 2008-2017. Five firms were chosen from each industry by applying simple random sampling method. Study found that WCM has significant impact on profitability. Result revealed that if average payment period, and cash conversion cycle increase it leads to decrease in all

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Vu, Lan Thi Hoang, Benjamin Johns, Quyen Thi Tu Bui, et al. "Moving to Social Health Insurance Financing and Payment for HIV/AIDS Treatment in Vietnam." Health Services Insights 14 (January 2021): 117863292098884. http://dx.doi.org/10.1177/1178632920988843.

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This study estimates the amount antiretroviral therapy (ART) clients paid out of pocket for preventive and treatment services and the percentage of ART clients incurring catastrophic payments during the period when ART services were transitioning from donor funding to domestic social health insurance (SHI) in Vietnam. Using a cross-sectional facility-based survey in 9 provinces, a sample of 582 clients across 18 ART facilities representatives of all facilities where SHI-financed ART was being implemented were interviewed in 2019. Results indicated 13.4% (95% CI: 5.7%, 28.2%) of clients incurre

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Muhammad, Sabo, Rabi’U Saminu Jibril, Usman Sani K. Wambai, Fatima Bello Ibrahim, and Tjjani Habibu Ahmad. "The Effect of Working Capital Management on Corporate Profitability: Evidence from Nigerian Food Product Firms." Applied Finance and Accounting 1, no. 2 (2015): 55. http://dx.doi.org/10.11114/afa.v1i2.842.

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The paper examines the impact of working capital management on corporate profitability through the periods of 2008 to 2012. The total of seven firms listed on the floor of the Nigerian Stock Exchange was studied, using secondary data generated from annual reports and accounts of the sampled companies and the Nigerian Stock Exchange Fact book. The data were analyzed by means of descriptive statistics and GLS regression analysis using STATA 11. The study finds a positive relationship among Average Collection Period (ACP), Current Ratio (CR) and the size of the firm (LOGSIZE) with Profitability a

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Ninga, Francis Mathias, and Alexis Naho. "The Impact of Working Capital Management on Financial Performance: Evidence from Sokoine University of Agriculture." Asian Journal of Economics, Business and Accounting 24, no. 9 (2024): 484–93. http://dx.doi.org/10.9734/ajeba/2024/v24i91506.

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This study aims to investigate the effects of working capital management (WCM) components on financial performance of Sokoine University of Agriculture (SUA), focusing on how variations in the Average Collection Period (ACP), Average Payment Period (APP), Inventory Conversion Period (ICP), and Cash Conversion Cycle (CCC) influence financial performance measured in Gross Operating Profit (GOP). The study adopted a longitudinal research design utilizing a time series data from SUA’s annual financial statements covering the fiscal years 2013/14 to 2022/23. A multiple linear regression analysis wa

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Firdaus, Nasya Ariesta, Leni Nur Pratiwi, and Setiawan Setiawan. "Analisis Modal Kerja Terhadap Profitabilitas Perusahaan Sub Sektor Kimia di Indeks Saham Syariah." Journal of Applied Islamic Economics and Finance 2, no. 2 (2022): 399–407. http://dx.doi.org/10.35313/jaief.v2i2.3017.

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This study aims to determine the relationship between Average Age of Inventory (AAI), Average Collection Period (ACP), Average Payment Period (APP) and Firm Size (FSz) variables on the Return On Asset (ROA) variable. The object of research is a chemical sub-sector company listed on Sharia Stock Index for the 2016-2020 period. The data analysis method used was multiple linear regression with panel data using EViews 9 software. The results showed that partially AAI and ACP variables had a negative and insignificant effect on ROA, while APP and FSz had a negative and insignificant effect on ROA.

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Dyah Puspita Sari Nilam Utami and Mochamad Ikbal Arifyanto. "Prediction of Electricity Bill Payment Delays for Customers Using a Machine Learning Approach." INOVTEK Polbeng - Seri Informatika 10, no. 1 (2025): 446–57. https://doi.org/10.35314/tc81dq58.

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Electricity is a vital necessity in modern life, and the management of electricity bill payments is crucial for the continuity of services and the financial stability of electricity providers like PLN. Identifying potential delays in payments by customers is a strategic step to enable effective preventive actions. This study aims to develop a prediction model for payment delays using two machine learning methods, namely Random Forest Regressor and Bidirectional Long Short-Term Memory, based on historical customer data from the period of 2018–2023. The research process includes data preprocessi

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Hooker, Roderick S., Jeffrey G. Nicholson, and Tuan Le. "Does the Employment of Physician Assistants and Nurse Practitioners Increase Liability?" Journal of Medical Regulation 95, no. 2 (2009): 6–16. http://dx.doi.org/10.30770/2572-1852-95.2.6.

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ABSTRACT We assessed whether physician assistant (PA) and nurse practitioner (NP) utilization increases liability. In total, 17 years of data compiled in the United States National Practitioner Data Bank (NPDB) was used to compare and analyze malpractice incidence, payment amount and other measures of liability among doctors, PAs and advanced practice nurses (APNs). From 1991 through 2007, 324,285 NPDB entries were logged, involving 273,693 providers of interest. Significant differences were found in liability reports among doctors, PAs and APNs. Physicians made, on average, malpractice paymen

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Min, Jie, Jian Ou, Yuan-Guang Zhong, and Xin-Bao Liu. "EOQ Model for Deteriorating Items with Stock-Level-Dependent Demand Rate and Order-Quantity-Dependent Trade Credit." Mathematical Problems in Engineering 2014 (2014): 1–14. http://dx.doi.org/10.1155/2014/962128.

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This paper develops a generalized inventory model for exponentially deteriorating items with current-stock-dependent demand rate and permissible delay in payments. In the model, the payment for the item must be made immediately if the order quantity is less than the predetermined quantity; otherwise, a fixed trade credit period is permitted. The maximization of the average profit per unit of time is taken as the inventory system’s objective. The necessary and sufficient conditions and some properties of the optimal solution to the model are developed. Simple solution procedures are proposed to

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