The simplest net working capital can be defined as the difference between value of current assets and short-term liabilities together with other accruals. It is equivalent to part financed equity, provisions for liabilities, long-term remaining Therefore, it that finances only are not liabilities. This amount fixed capital. Summing up, company’s assets.

today continuation of economic activities requires access to timely and adequate financial resources to provide working capital for enterprises, and any decision in this area  has a considerable effect on the operational efficiency of the business unit and will lead to changes in the value of the company and ultimately shareholders' wealth.       in current conditions, because of  the volu...

We examine the influence of strategic choice on working capital configurations and observe how the relationship between working capital ratio and operational performance differs depending on strategy. By clustering the strategic factors of the wholesale and retail industry, we find three categories of strategies: terminal market strategy, middle market strategy, and hybrid strategy. Using the p...

In a collaborative knowledge creation environment knowledge is socially constructed and the nature of knowledge being shared, integrated and converted is dominantly tacit. Achieving the required level of exchange, proliferation and extraction of tacit knowledge in a social network context is intimately tied to social capital and the socialization and externalization modes of knowledge conversio...

This paper examines the impact that the running assets management on the profitability of Pakistan cement sector. Moreover, the study outlines the main factors that basically determine the working capital in the financials of Pakistan cement sector. To manage firm’ sliquid assets which is working capital management and to reach a desire equilibrium level among profitability and risk, figures wa...

Optimal working capital management can positively effect on the Firm performance, but this relationship can be affected by major characteristics of the firm, making an important subject for research. This research investigates the moderating role of firm characteristics on the relation between working capital management and financial performance of the firms listed in TSE during 2008 – 2017 per...

We use a panel of over 120,000 Chinese firms of different ownership types over the period 2000-2007 to analyze the linkages between investment in fixed and working capital and financing constraints. We find that those firms characterized by high working capital display high sensitivities of investment in working capital to cash flow (WKS) and low sensitivities of investment in fixed capital to ...