This study investigates the effects of working capital management (WCM) through and its components (Days Sales Outstanding-DSO, Days Inventory Outstanding-DIO, and Days Payable Outstanding-DPO and Net Working Capital) on firm profitability in consumer goods and construction firms by applying...

This study aims to determine the effect of partial and simultaneous tax planning and profitability on equity. Tax planning and profitability are used as independent variables—Equity as a dependent variable. The population in this study is all companies in the consumer goods industry listed on...

The present study has as its scope the analysis of budgetary devices that are embodied as budget planning tools, namely, the Pluriannual Plan, the Budget Guidelines Law and the Annual Budget Law. The present research seeks to understand the characteristics of federal budget laws, contained in...

Background: The fast-moving consumer goods (FMCG) sector contributes significantly to the gross domestic product (GDP) growth of a country. This has therefore led to the growth in importance of reverse logistics (RL) since the FMCG sector cannot avoid RL. It is therefore important for the sector...

Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been...