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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Main Authors: Mazlan, Ahmad Rizal, Choong, Yuen Leng
Format: Article
Language:English
Published: OMJP Alpha Publishing 2018
Subjects:
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.
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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
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