Evaluating the Super-Efficiency of Working Capital Management Using Data Envelopment Analysis: Does COVID-19 Matter?

This study evaluates the working capital management (WCM) super-efficiency in UAE firms and determines how COVID-19 crisis may affect WCM from a statistical perspective. Data envelopment analysis (DEA), difference tests, Tobit regression techniques are used. Integration of DEA with is required to recognize potential consequence on WCM. The results show that moderate requires decision-makers' corrective measures attain best practices. no significant super-efficiency, does not significantly influence super-efficiency. would rouse interests, who look into firm's efficiency weak spots. They then take major steps improve achieve Stakeholders such as managers, financiers, investors need these monitor manage their assets liabilities. We contribute literature by investigating evaluating firms' pre post pandemic employing unique technique based examining whether has affected extend scope knowledge stressing importance sound WCM, especially periods economic distress.