The moderating effect of working capital management on the relationship between working capital determinants and firm performance
This research examines working capital management moderating role on the relationship between the key determinants of working capital and firm performance among 282 public-listed manufacturing firms in Malaysia for the period of 2010 to 2014. In this study, working capital management components are...
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Format: | Article |
Language: | English |
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OMJP Alpha Publishing
2018
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Online Access: | https://repo.uum.edu.my/id/eprint/26130/1/IPJAS%202%201%202018%2038%2048.pdf |
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author | Mazlan, Ahmad Rizal Choong, Yuen Leng |
author_facet | Mazlan, Ahmad Rizal Choong, Yuen Leng |
author_sort | Mazlan, Ahmad Rizal |
collection | UUM |
description | This research examines working capital management moderating role on the relationship between the key determinants of working capital and firm performance among 282 public-listed manufacturing firms in Malaysia for the period of 2010 to 2014. In this study, working capital management components are categorized into working capital requirement and net liquid balance. The evidence suggests that the relationship between critical determinants of working capital and firm performance is moderated by both working capital requirement and net liquid balance. Further, the results show that the research framework does form a contemporary working capital management model. |
first_indexed | 2024-07-04T06:31:58Z |
format | Article |
id | uum-26130 |
institution | Universiti Utara Malaysia |
language | English |
last_indexed | 2024-07-04T06:31:58Z |
publishDate | 2018 |
publisher | OMJP Alpha Publishing |
record_format | eprints |
spelling | uum-261302019-06-23T02:45:07Z https://repo.uum.edu.my/id/eprint/26130/ The moderating effect of working capital management on the relationship between working capital determinants and firm performance Mazlan, Ahmad Rizal Choong, Yuen Leng HF5601 Accounting This research examines working capital management moderating role on the relationship between the key determinants of working capital and firm performance among 282 public-listed manufacturing firms in Malaysia for the period of 2010 to 2014. In this study, working capital management components are categorized into working capital requirement and net liquid balance. The evidence suggests that the relationship between critical determinants of working capital and firm performance is moderated by both working capital requirement and net liquid balance. Further, the results show that the research framework does form a contemporary working capital management model. OMJP Alpha Publishing 2018 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/26130/1/IPJAS%202%201%202018%2038%2048.pdf Mazlan, Ahmad Rizal and Choong, Yuen Leng (2018) The moderating effect of working capital management on the relationship between working capital determinants and firm performance. Indian-Pacific Journal of Accounting and Finance (IPJAF), 2 (1). pp. 38-48. ISSN 2600-9161 http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/39 |
spellingShingle | HF5601 Accounting Mazlan, Ahmad Rizal Choong, Yuen Leng The moderating effect of working capital management on the relationship between working capital determinants and firm performance |
title | The moderating effect of working capital management on the relationship between working capital determinants and firm performance |
title_full | The moderating effect of working capital management on the relationship between working capital determinants and firm performance |
title_fullStr | The moderating effect of working capital management on the relationship between working capital determinants and firm performance |
title_full_unstemmed | The moderating effect of working capital management on the relationship between working capital determinants and firm performance |
title_short | The moderating effect of working capital management on the relationship between working capital determinants and firm performance |
title_sort | moderating effect of working capital management on the relationship between working capital determinants and firm performance |
topic | HF5601 Accounting |
url | https://repo.uum.edu.my/id/eprint/26130/1/IPJAS%202%201%202018%2038%2048.pdf |
work_keys_str_mv | AT mazlanahmadrizal themoderatingeffectofworkingcapitalmanagementontherelationshipbetweenworkingcapitaldeterminantsandfirmperformance AT choongyuenleng themoderatingeffectofworkingcapitalmanagementontherelationshipbetweenworkingcapitaldeterminantsandfirmperformance AT mazlanahmadrizal moderatingeffectofworkingcapitalmanagementontherelationshipbetweenworkingcapitaldeterminantsandfirmperformance AT choongyuenleng moderatingeffectofworkingcapitalmanagementontherelationshipbetweenworkingcapitaldeterminantsandfirmperformance |