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The moderating effect of working capital management on the relationship between working capital determinants and firm performance


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

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Abstract

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.

Item Type: Article
Uncontrolled Keywords: Working Capital Management, Working Capital Requirement, Net Liquid Balance, Moderation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Jun 2019 02:45
Last Modified: 23 Jun 2019 02:45
URI: http://repo.uum.edu.my/id/eprint/26130

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