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Do PCAOB inspections improve working capital accrual reliability? : evidence from the PCAOB annual versus triennial inspection exposure

Lee, Cheol; Lee, Jong Eun; Park, Myung Seok - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 147-166

Persistent link: https://www.econbiz.de/10012297572

Efficient management of working capital and weighted average cost of capital

Gill, Amarjit; Obradovich, John D.; Whittaker, Marcia - In: International journal of accounting and finance 10 (2020) 4, pp. 248-265

Persistent link: https://www.econbiz.de/10012694387

A theory of operational cash holding, endogenous financial constraints, and credit rationing

Kling, Gerhard - In: The European journal of finance 24 (2018) 1/3, pp. 59-75

Persistent link: https://www.econbiz.de/10012244274

A dynamic lot-sizing-based profit maximization discounted cash flow model considering working capital requirement financing cost with infinite production capacity

Bian, Yuan; Lemoine, David; Yeung, Thomas G.; Bostel, … - In: International journal of production economics 196 (2018), pp. 319-332

Persistent link: https://www.econbiz.de/10011820859

Simulation evidence on the properties of alternative measures of working capital accruals

Izadi Zadeh Darjezi, Javad; Choudhury, Homagni; … - In: International Journal of Accounting & Information Management 25 (2017) 4, pp. 378-394

Purpose This paper aims to investigate the specification and power of tests based on the DD and modified DD model through the UK data between years 2000 and 2013, and make comparisons with tests using working capital accruals creating a measure of accruals quality as the standard deviation of...

Persistent link: https://www.econbiz.de/10014759563

Factors associated with the year-end decline in working capital

Frankel, Richard; Levy, Hagit; Shalev, Ron - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 438-458

Persistent link: https://www.econbiz.de/10011647361

Does financial constraint impede the innovative investment? : micro evidence from China

Zhang, Dongyang; Zheng, Wenping - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 7, pp. 1423-1446

Persistent link: https://www.econbiz.de/10012211643

Evidence for using the cash conversion cycle to test the relationship with the corporate profitability : an empirical analysis on a sample of textile Italian SMEs

Provasi, Roberta; Saracino, Paola; Riva, Patrizia - In: International journal of economics and business research 18 (2019) 4, pp. 499-512

Persistent link: https://www.econbiz.de/10012156309

Working capital management effects on investment-cash flow sensitivity

Rashid, Abdul; Kausar, Saba; Shaheen, Samiya - In: Asian Journal of Management Science and Applications 5 (2020) 1, pp. 56-74

Persistent link: https://www.econbiz.de/10012504067

Net working capital, cash flow and performance of UK SMEs

Afrifa, Godfred Adjappong - In: Review of accounting & finance 15 (2016) 1, pp. 21-44

Persistent link: https://www.econbiz.de/10011459706

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