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Dissertations / Theses on the topic 'Own working capital'

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Published: 28 May 2022

Last updated: 30 July 2025

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1

Верхогляд, А. С., Аліна Геннадіївна Бухтіарова, Алина Геннадьевна Бухтиарова та Alina Hennadiivna Bukhtiarova. "Науково-методологічні підходи до визначення понять власний оборотний капітал та чистий оборотний капітал". Thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77662.

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У процесі аналізу фінансування активів підприємства виділяють три основні поняття: чисті активи, чистий робочий капітал і власний оборотний капітал. Так, чисті активи являють собою усі активи підприємства, які фінансуються за рахунок власного капіталу. За своєю величиною в активній стороні балансу вони дорівнюють сукупній вартості власного капіталу у пасивах. Щодо визначення понять чистого робочого капіталу або чистого оборотного капіталу та власного оборотного капіталу у вітчизняній та зарубіжній літературі до сих пір не існує єдиного підходу.

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Nakale, Mansueta Maria Nandjila. "An impact analysis of working capital management on profitability of working capital entensive companies listed on the Johannesburg stock exchange." Thesis, Stellenbosch : Stellenbosch University, 2009. http://hdl.handle.net/10019.1/97171.

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Thesis (MBA)--Stellenbosch University, 2009.<br>ENGLISH ABSTRACT: The purpose of this report is to establish whether a statistically significant relationship exists between a company's profitability and its working capital management. Profitability is measured by the return on assets, return on equities and Tobin's q ratio - the dependent variables in the report. Working capital management is assessed by inventory period, receivable period, payable period, operating cycle, cash conversion cycle and operating cash flow to total assets ratio - the independent variables in the report. Other

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Castel-Branco, António Amaro dos Santos. "Impact of working capital management on retailers profitability." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17016.

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Mestrado em Finanças<br>A indústria retalhista é um exemplo de clássico de níveis baixos de contas a receber (clientes) e essa característica faz esta indústria ser tão particular. Assumindo que, as empresas retalhistas efectuam as suas vendas, por norma, a pronto pagamentos, e que têm a possibilidade de extender os seus prazos de pagamentos a fornecedores, estas empresas conseguem receber pagamentos de clientes no acto da compra de productos que ainda não estão pagos ao seu fornecedor. Continuando este exercício hipotético, seria possível para estes retalhistas vender os seus produtos a seu

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Hillergren, Micael, and Hampus Björkman. "The Effects of Working Capital Management on Firm Profitability : A study examining the impacts of different company characteristics." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-92870.

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Many argue that there is a trade off between profitability and liquidity. However, many studies have found that the profitability can increase with an efficient Working Capital Management. Correctly allocating cash flows to where and when it is needed increases liquidity and simultaneously increasing profitability. The purpose of this study is to develop the research on the relationship between Working Capital Management and profitability by investigating how it is affected by different company characteristics. A quantitative method was applied with philosophical stances in objectivism and pos

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Bozzeda, Riccardo. "The influence of working capital on corporate performance: evidence from Latin America." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18919.

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Submitted by Riccardo Bozzeda (rbozzeda1@gmail.com) on 2017-10-05T12:41:04Z No. of bitstreams: 1 Tesi_FGV.pdf: 498038 bytes, checksum: f5b53be07d249e12438bff90982a5a14 (MD5)<br>Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2017-10-05T12:56:00Z (GMT) No. of bitstreams: 1 Tesi_FGV.pdf: 498038 bytes, checksum: f5b53be07d249e12438bff90982a5a14 (MD5)<br>Made available in DSpace on 2017-10-05T16:03:50Z (GMT). No. of bitstreams: 1 Tesi_FGV.pdf: 498038 bytes, checksum: f5b53be07d249e12438bff90982a5a14 (MD5) Previous issue date: 2017-09-22

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Bozzeda, Riccardo. "The influence of working capital on corporate performance: evidence from Latin America." Master's thesis, reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10362/26980.

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Submitted by Riccardo Bozzeda (rbozzeda1@gmail.com) on 2017-10-05T12:41:04Z No. of bitstreams: 1 Tesi_FGV.pdf: 498038 bytes, checksum: f5b53be07d249e12438bff90982a5a14 (MD5)<br>Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2017-10-05T12:56:00Z (GMT) No. of bitstreams: 1 Tesi_FGV.pdf: 498038 bytes, checksum: f5b53be07d249e12438bff90982a5a14 (MD5)<br>Made available in DSpace on 2017-10-05T16:03:50Z (GMT). No. of bitstreams: 1 Tesi_FGV.pdf: 498038 bytes, checksum: f5b53be07d249e12438bff90982a5a14 (MD5) Previous issue date: 2017-09-22

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Njoku, George Chibuzo. "The Impact of Corporate Governance on Working Capital Management in Nigerian Organizations." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4395.

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Many Nigerian firms have faced working capital management (WCM) inconsistencies, which have remained a source of tremendous concern in the face of high competition. In this study, the research problem explored was how inefficient working capital policies are still negatively affecting shareholders' wealth several years after the economic crisis, constraining sustainable development. The purpose of this quantitative research study was to examine how corporate governance has affected WCM within Nigerian organizations. The research question was about how corporate governance practices expand WCM

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8

Gadelius, Arvid, and Erik Larsson. "The impact of the global financial crisis on working capital management in Swedish listed firms." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-393980.

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This thesis studies the relationship between efficient working capital management and firm profitability, and if the global financial crisis has affected the relationship. Previous literature has presented inconsistent results regarding the impact of working capital management on firm profitability, finding both negative and positive effects. It has also been argued that the global financial crisis has increased the attention of and possibly changed the attitude towards working capital management as a strategy in order to increase firm profitability. In the study, the cash conversion cycle is

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Rimo, Alexandra, and Podjaman Panbunyuen. "The effect of company characteristics on working capital management: A quantitative study of Swedish listed companies." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-35674.

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<p>This study investigates the effect of company characteristics on the working capital management. We employed quantitative method to examine the relationship between company characteristics and the cash conversion cycle as a measure of working capital management in Swedish listed companies. The company characteristics include profitability, operating cash flow, company size, sale growth, current ratio and debt ratio. The sample consists of 40 companies in the large cap investment segment listed on NASDAQ OMX Stockholm Exchange. Financial data are extracted from companies’ annual reports of y

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10

Solomons, Richard. "Impact of working capital management on the profitability of small and medium enterprises in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/97296.

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Thesis (MDF)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: The earnings of small and medium enterprises (SMEs) depend entirely on their reinvestment rate of capital. A quicker reinvestment rate of capital would not be possible when debtor’s collection period and stockholding period is slow, nor will it be possible with a shorter creditor’s payment period. Therefore, working capital management is fundamental when it comes to the overall performance of small and medium enterprises. As a result, this study examines the impact of working capital management on the profitability of small and

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11

Abel, Maxime. "The Impact of Working Capital Management on Cash Holdings : A Quantitative Study of Swedish Manufacturing SMEs." Thesis, Mid Sweden University, Department of Social Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-243.

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<p>This study examines the impact of working capital management on cash holdings of small and medium-sized manufacturing enterprises in Sweden. The aim of this work is to theoretically derive significant factors related to working capital management which have an influence on the cash level of SMEs and test these in a large sample of Swedish manufacturing SMEs. The theoretical framework for this study consists of a treatise of motives for holding cash, working capital management and cash level. From these theoretical findings, two hypotheses are deduced:</p><p>• H1: Cash holdings are negativel

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12

MESQUITA, GUSTAVO BAHURY. "WORKING CAPITAL MANAGEMENT: AN APLICATION OF THE FLEURIET MODEL ON ARGENTINE, BRAZILIAN, CHILEAN AND MEXICAN COMPANIES." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=13057@1.

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Nos níveis atuais de globalização, fluxo de informações e sensibilidade das economias e empresas em todo o mundo, e onde os mercados financeiros,os processos, operações e dinâmicas organizacionais são cada vez mais padronizados, torna-se cada vez mais importante a precisão dos indicadores e dados que são utilizados na avaliação de empresas para a percepção quanto as suas situações financeiras por meio da observação de indicadores de capital de giro, em especial, em novos mercados e países e para as empresas globalizadas. Este trabalho proprõe um modelo de avaliação de situação econôm

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13

Jerónimo, Duarte Francisco Reis. "The determinants of current ratio on Portuguese Tourism industry." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10512.

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Mestrado em Finanças<br>O Turismo é uma atividade económica importante em muitos países do mundo, mas assume um papel fundamental em países de pequena dimensão como Portugal dado o impacto positivo na economia através da criação de emprego e riqueza. Este estudo pretende investigar os determinantes dos current ratio na indústria do turismo em Portugal. A análise baseou-se nos dados extraídos dos relatórios de contas anuais das empresas de turismo Portuguesas no período de 2010-2013. De modo a testar a hipótese presente neste estudo foi utilizado um modelo robusto de análise de dados em paine

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Koloko, Mapolo Belina. "The effect of working capital management on the profitability of small retail businesses within the Emfuleni local municipality." Thesis, Vaal University of Technology, 2016. http://hdl.handle.net/10352/384.

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Managing cash flow and cash conversion cycle is a crucial component of the overall financial management within businesses, particularly small businesses. A business is required to maintain a balance between its liquidity and profitability while conducting its day-to-day operations. Monitoring of cash as an indicator of financial health is important in the view of its crucial role within businesses. This requires a business to run an effective working capital management efficiently and profitably. Hence, efficient working capital management includes decisions on how much to invest in customers,

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Robles, Frederico Abrantes Louro Santos. "The impact of working capital management on firm profitability in different business cycles : evidence from the United Kingdom." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12551.

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Mestrado em Finanças<br>A crise económica e financeira que afectou a Europa entre 2008 e 2009 revestiu ainda de maior importância as políticas de gestão do fundo de maneio. Posto isto, na seguinte dissertação analisamos o efeito que cada ciclo económico tem na relação entre a rentabilidade e as políticas de gestão do fundo de maneio, usando uma amostra de cerca de 400 empresas do Reino Unido entre 2006 e 2014. Concluímos que a relação entre o fundo de maneio e a rentabilidade é mais notória nos períodos de recessão quando comparada com os períodos de crescimento económico acentuado. Os nosso

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Beyer, Carrie Austin. "Optimizing shipping pricing on Dell.com on build to order notebooks to US consumers across customer experience, profitability and working capital." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/111267.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, in conjunction with the Leaders for Global Operations Program at MIT, 2017.<br>Thesis: S.M., Massachusetts Institute of Technology, Department of Mechanical Engineering, in conjunction with the Leaders for Global Operations Program at MIT, 2017.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Cataloged from student-submitted PDF version of thesis.<br>Includes bibliographical references (page 53).<br>Current s

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Göransson, Tobias, Victor Lundqvist, and Martin Svensson. "The impact of Working Capital Management on Firm Performance in different phases of a business cycle : Evidence from Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-415866.

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Marozava, Katsiaryna. "Finanční analýza Koh-i-noor Hardtmuth, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10214.

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The financial situation and financial economy are to be controlled by a whole complex of indicators and their values looked on in the time progress and context so that the evaluation outcome may reflect the whole economic state of the company and enable to point out causes of the actual situation. If the firm shall be economically flourishing, the financial analysis has to be a part of the complex of the company's financial management because it provides a feedback between the expected effect of managing decisions and experience. The elaborated analysis is focussed on detection of weak and str

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Moreau, Thomas J. Jack. "The evaluation of appropriateness of OMB Circular A-76 studies on revenue-generating functions in Defense Working Capital Fund activities." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Dec%5FMoreau.pdf.

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Thesis (M.S. in Management)--Naval Postgraduate School, December 2002.<br>Thesis advisor(s): Philip J. Candreva, Lawrence R. Jones. Includes bibliographical references (p. 59-62). Also available online.

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Moreau, Thomas J. "The evaluation of appropriateness of OMB Circular A-76 studies on revenue-generating functions in Defense Working Capital Fund activities." View thesis, 2002. http://bosun.nps.edu/uhtbin/hyperion.exe/02Dec%5FMoreau.pdf.

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Thesis (M.S. in Management)--Naval Postgraduate School, 2002.<br>Title from title screen (viewed May 16, 2005). "December 2002." Includes bibliographical references (p. 59-62). Also issued in paper format.

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Lamberg, Sanna, and Sandra Vålming. "Impact of Liquidity Management on Profitability : A study of the adaption of liquidity strategies in a financial crisis." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-30424.

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<p>The ongoing financial crisis which has upset the financial markets of the world since the late summer of 2007 has not left Swedish corporations unaffected. Strategies which can be adapted within the firm to improve liquidity and cash flows concern the management of working capital and cash management, areas which are usually neglected in times of favourable business conditions.</p><p>In this study it is examined how companies have adjusted their liquidity strategies before the crisis started to spread worldwide and a year afterwards, in the beginning of the 2009 when economies are in the mi

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Palmhag, Gabriel, and Mattias Mårtensson. "Bygg dig en konkursbuffert : - En studie om sex nyckeltal som kan innebära finansiell oro för små bolag inom byggbranschen." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-33937.

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Denna studies syfte var att analysera sex nyckeltal och se vilka samband dessa hade på riskbuffert sysselsatt kapital. Studien utfördes på 796 små byggbolag i Sverige under perioden 2009–2016 med hjälp av en binär logistisk regressionsanalys. Som teoretisk referensram användes working capital management och finansiell oro. Studien resulterade i att kapitalets omsättningshastighet, skuldränta och rörelsekapital/totala tillgångar uppvisade signifikanta negativa samband med riskbuffert sysselsatt kapital. Räntetäckningsgrad och avkastning på totalt kapital resulterade i signifikanta positiva samb

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Saba, Christian [Verfasser]. "Sustainable Working Capital Management and its Effect on Shareholder Wealth in a Downturn Economic Environment: Evidence from German Listed Companies / Christian Saba." Wuppertal : Universitätsbibliothek Wuppertal, 2018. http://d-nb.info/1161115935/34.

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Tesfachew, T. "The growth potential of and constraints on the capital goods sector in Africa : the case of the metal-working sector in Zambia." Thesis, University of Sussex, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304158.

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Ries, Jörg-Martin [Verfasser], Christoph [Akademischer Betreuer] Glock, and Ronald [Akademischer Betreuer] Bogaschewsky. "Impact of economic inventory and payment policies on working capital optimization in purchase-to-pay processes / Jörg-Martin Ries ; Christoph Glock, Ronald Bogaschewsky." Darmstadt : Universitäts- und Landesbibliothek Darmstadt, 2018. http://d-nb.info/1164158201/34.

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Dearey, William M. "The effect of funding scheme on the performance of Navy repair activities." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2005. http://library.nps.navy.mil/uhtbin/hyperion/05Mar%5FDearey.pdf.

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Tsai, Yi-Chan. "Two Essays on Macroeconomic Shocks and Economic Fluctuations." The Ohio State University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=osu1275488266.

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Demel, Petr. "Hodnocení finanční situace podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264834.

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This thesis evaluates the progress and the level of financial stability of the joint–stock company Pivovar Litovel for the years 2002–2007. On a basis of facts-finding about causes of the progress and the types of influence, which are projected on the reached facts, I recommend particular measures for improvement of current standing.

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Jernbeck, Camilla. "Awareness of the new capital requirements in the light of the European Sovereign Debt Crisis : A study focused on the loan officers, managers and board members working in Scandinavian banks." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-88571.

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This paper surveys the insider opinions and awareness’s of swedish bank loan officers, managers and board members on their view of the new capital requirements in light of the European Sovereign Debt Crisis, less than optimal rules and the opaqueness of state issued sovereigns. The paper will try to find the rationale in the reasoning of bank insiders and discuss their views in relation to current research. The ground breaking inside perspective will give researchers insight into the bank insiders’ view, which is previously not known in current research.

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Neves, Luís Filipe Santos Granja. "Working capital management and profitability: the Telecom case." Master's thesis, 2011. http://hdl.handle.net/10071/4326.

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The Working Capital Management should be carried out as efficiently as possible in order to maximize value creation for the various stakeholders. This relationship between efficiency and profitability has been examined by several authors who have attempted to establish this relationship through the analysis of three elements: current financial management policies, size and industry. The purpose of this study is to examine empirically the specific relationship between profitability and efficiency of working capital management in the worldwide telecommunication services industry. The sample con

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LU, YU-WEN, and 呂豫文. "he empirical study on working capital financing policy." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/80017277081298224421.

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Wang, Hsiao-Hui, and 王曉慧. "Effects of SCM on Working Capital Management Performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/52303872635173441215.

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碩士<br>國立中正大學<br>會計與資訊科技所<br>96<br>Due to global competition, firms all over the world are forced to enhance competitive ability by SCM (Porter, 1985; Ellram & Cooper, 1990; Zhao et al., 2002). An important role in IT industry, Taiwan IT industry, also implements SCM to enhance competitive ability. In 1999, Taiwan Executive Yuan executed AB-Plan, which was an e-SCM plan, in order to enhance competitive ability for domestic information industries. To examine the effects of SCM on working capital management performance, the study uses 14 information product manufacturers in the B-Plan as samples

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Chan, Ching-Chung, and 詹慶忠. "The Study on Working Capital Management of Manufacturing Business." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/21327481591112430833.

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碩士<br>淡江大學<br>管理科學研究所<br>81<br>The research takes top 500 private manufactures in " The Largest Corporations in R.O.C." in 1992,and use mailed questionnair method to financial chief of firms for testing. The finding of the study are as following： 1.Cash management (1) Most firms pay much attention to cash budget. And it is more common to use cash receipts and disbursements method for firms in cash budget. (2) They are not common to use a lock-box system and cash float for firms in this stud

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Wang, Shou-Ying, and 王守瑩. "Study on Corporate Working Capital Management and Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/13599814457994208360.

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碩士<br>東吳大學<br>會計學系<br>102<br>The major difficulties encountered by SMEs with respect to financing are as follow. (1)Limited sources of finance; (2)Higher cost for loans; (3)Failure to qualify for institutional credit; (4)Unfavorable terms and conditions for institutional credit. In many cases they maintain simple accounting systems that make it hard to prepare financial statements or debt repayment plan. Besides, for a variety of reasons, SMEs have often failed to declare properly their revenues for tax purposes. The usage of accounting information contained in financial reports has led some

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Yeh, Cheng Hsin, and 葉政鑫. "Impact of working capital management policy on firms’ profitability." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/06904341284839424934.

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Baasanbat, Bayarsaikhan, and Baasanbat Bayarsaikhan. "The Effect of Working Capital Management on Systematic Risk." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/uqukdy.

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碩士<br>大葉大學<br>國際企業管理學系碩士班<br>107<br>The purpose of my research is to examine the effect of working capital management (WCM) on systematic risk, using a sample of non-financial Taiwanese firms for the period of 2012-2017. I find an optimal level of working capital investment that helps firms reduce their systematic risk, as measured in their beta. My findings also show that risk is associated with working capital investment in curvilinear relation which can be illustrated as a U-shaped curve. In particular, systematic risk can be reduced with the increase in working capital investment up to a p

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LIN, YU-TING, and 林昱婷. "The Impact of Free Cash Flow on Capital Expenditures and Net Working Capital Investment." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/9fhjj5.

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碩士<br>東海大學<br>財務金融學系<br>107<br>Jensen (1986) proposed the Free Cash Flow Hypothesis from the perspective of agency costs. When a firm has excessive free cash flow, and the goals of the manager and the shareholders are different, the abnormal investment will be occurred and damage the firm's value. In the prior literature, there was a positive relation between free cash flow and over-investment, but they only focused on capital expenditures. Therefore, this paper expands investment activities to net working capital, and takes Taiwan publicly-traded firms and China A-share listed firms from 2000

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Lin, Yi-Ling, and 林怡伶. "The Impact of Liberalization on Corporate Working Capital Management Policy." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/93019271554602918095.

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Marques, Ana Alexandra Ferreira Rodrigues. "Cross industry analysis of working capital in the European Union." Master's thesis, 2014. http://hdl.handle.net/10071/8959.

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The present empirical study aims to show evidence of the effects of Working Capital Management policies on firms’ profitability which, in this study, is measured by the Return on Assets (ROA). Moreover, it intends to determine if different sectors follow different Working Management strategies and if the sovereign crisis has had any impact on these strategies. Therefore, the behavior of Days Accounts Receivable, Days of Inventory, Days Accounts Payable and Cash Conversion Cycle is analysed in order to achieve the referred goal. Control variables are also considered, such as, Leverage, Size, Gr

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Campina, Marisa Tomás. "The impact of working capital on profitability in the European tourism." Master's thesis, 2018. http://hdl.handle.net/10071/18581.

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Working Capital Management represents an important issue to take into consideration since it relates to corporate financial strategy and influences liquidity and profitability of companies. It is expected that an efficient working capital management to affect positively firms’ profitability and to contribute for value creation for shareholders. Analysing a sample of 59,131 European Touristic firms, the present research investigates the relation between working capital management and profitability for the period 2009-2016. Cash Conversion Cycle (CCC) is used as a working capital measure a

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Serrasqueiro, João Nogueira. "Working capital management impact on profitability : empirical study based on Portuguese firms." Master's thesis, 2014. http://hdl.handle.net/10400.14/19996.

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The main objective of this dissertation is to understand the impact of working capital management on profitability. This study comes in a period where managers are trying to push up the businesses activities and management policies are changing, aiming to adapt to the new economic context. The working capital management appears with relevance in several studies given the importance of the short-term policies in the value creation for the shareholders. In the literature are present several studies aiming to test the efficiency of working capital management and the relation with the profitabili

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Man, Shu-Wei, and 滿書維. "The Research on the Relationship between Psychological Capital, Transformational Leadership, Working Performance, Well-Being and Social Capital.–In the Case on the executives working at Hospitality Industry." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qk6q3u.

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碩士<br>靜宜大學<br>觀光事業學系<br>105<br>The conclusion of the study would display the relationships between between Psychological Capital, Transformational Leadership, Job Performance, Well-Being and Social Capital in the Case on the executives with Hospitality Industry and food and beverage department.Along with the growing market, executives need to slove the problem in the organization, and endured pressure from work and staff.,leadind teamwork.How did they do that. The subjects of the study of were targeted at the executives with Hospitality Industry and food and beverage department. And, totually

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Liu, Ming-nan, and 劉明南. "A Study on Project Working Capital’s Forecasting Models." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/37106312246339123897.

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碩士<br>國立臺南大學<br>科技管理碩士班<br>100<br>The management of project working capital is an important element of project performance. In order to maintain financial structure healthy, the project-based corporations adopt financing policies to deal with the lack of funds during execution period. Therefore, to forecast the amount of project working capital is an extremely important issue. It will reduce financing costs and come with plenty of benefit for the project-based corporations by an effective forecasting model of project working capital. According to the past literatures about project working capi

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Silva, Sónia Maria da Silva Faria Nogueira da. "Effects of working capital management on the profitability of portuguese manufacturing firms." Master's thesis, 2011. http://hdl.handle.net/1822/17030.

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Dissertação de mestrado em Finanças<br>The purpose of this study is to provide empirical evidence about the effects of working capital management on the profitability of Portuguese manufacturing firms. In accordance to this purpose, profitability was measured by the return-on-assets ratio and the efficiency of the working capital management was measured by the aggregate summary indicator: net trade cycle. A longitudinal database covering the period 1996- 2006, collected from Instituto Nacional de Estatística (Portuguese Statistical Office), was analyzed under panel data methodology. In

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LIN, CHEN-HSI, and 林禎禧. "The Effect of Working Capital and Capital Expenditure on the Operating Performance of Frozen Food Industry in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/3ebh65.

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碩士<br>東海大學<br>財務金融學系碩士在職專班<br>104<br>Abstract This study mainly focuses on the impact of working capital (WC) and capital expenditure (CE) on the corporate performance in the frozen food market in Taiwan. In recent years, the enterprises put a high value on WC and CE. Managers would also like to improve the corporate performance by managing WC and CE to get a better efficiency for the company. The samples of this study are basically the relevant public traded frozen food companies in Taiwan from 1991 to 2015. Evaluate WC with inventory, accounts receivable, accounts payable, current assets and

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Lee, Yen-Fen, and 李艷芬. "The Application of Working Capital Management and Business Fluctuation on Corporate Financial Distress." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/34380751874424568915.

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碩士<br>朝陽科技大學<br>財務金融系碩士班<br>94<br>The success or failure of an enterprise’s management is related to various internal factors and external factors. The internal factor can be the enterprise’s working capital management strategy and the external factor can be the change in the state of the macroeconomic environment. When an enterprise has a difficulty in the short-term fund deployment, or its fund allocation is not inappropriate, there may be the fund gap, leading the eruption of the financial distress. We employed 83 companies of listing (pre-listing) with a financial distress and the matchin

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Li, Qian. "Working capital management and its effect on the profitability of chinese listed firms." Master's thesis, 2016. http://hdl.handle.net/10071/12367.

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Classificação JEL: G32, G32<br>Working capital management is one part of the integrated corporate financial strategy. Efficient working capital management is expected to have a positive effect on companies’ business. The study aims to investigate the main factors that impact working capital practices of some listed firms in China across different industries and their effect on the firms’ performance. The sample contains more than 2000 listed companies in China during the 2010 to 2014 period. Cash Conversion Cycle (CCC) is used as a measure of working capital policy, while Gross Operation

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Huang, Ya-Chi, and 黃雅祺. "Does working capital management enhance firm value? Empirical study on Taiwan’s listed company." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/23750249319415680680.

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碩士<br>國立臺灣大學<br>財務金融學研究所<br>104<br>This study mainly examine the relation between working capital management and operating performance for a sample of Taiwan’s listed firms. Our empirical results show that there is a significant negative relation between cash conversion cycle and operating performance. Whether by shortening receivables conversion period or inventory conversion period, or by extending payables conversion period has a positive effect on corporate performance. Even after we control the industry effect by industry grouping, we find that firms adopting aggressive working capital po

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Chou, Ming-Yi, and 周明意. "The Effects of Accruals and Working Capitals on Abnormal Stock Returns." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/87134924724464919965.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>98<br>Style investing has been very popular to both of professional institutional investors and individual investors for some time now. It is characterized by constructing style portfolios according to specific investment concepts or company characteristics. The study extends Sloan’s (1996) argument on the accrual effect to the dual investment styles of accruals and working capitals and aims to examine the effects of style portfolios on abnormal returns. Specifically, the research constructs a variety of style portfolios based on the style box of total accrual

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Chirume, Tariro. "An analysis of the impact working capital management on profitability: evidence from South Africa." Thesis, 2013. http://hdl.handle.net/10539/12817.

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A research report submitted to the Faculty of Commerce,Law and Management in fulfilment of the requirements for the degree of Master of Commerce in Finance.<br>Cash flow is one of the critical factors influencing the operational, investments and financing decisions of a firm. Since working capital management deals with shortterm cash flows, this research explores the interaction between working capital management and profitability. Utilising 110 South African industrial firms listed on the JSE and ALTX this study firstly investigates the impact of working capital management on the profita

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