The Relative Importance of Working Capital Management and Its Components to SMEs Profitability

By V. Tauringana, Godfred A. Afrifa. 2013

213 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/83f778d37f3d2933d1553b55fc5dea34ee5e8aba

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Philipp Wetzel
2. Qutaiba F. Hijazi
3. Ayat S. Al-Rahahleh
4. Erik Hofmann
5. Sinan S. Abbadi

In Economics and Econometrics

1. Philipp Wetzel
2. Erik Hofmann

Citations in the corpus

• Working capital level influence on SME profitability (2016, unknown): “Both high and low levels of WCM have benefits and costs to firms (Deloof, 2003; Banos-Caballero et al., 2012; Tauringana and Afrifa, 2013), meaning an optimal working capital level may exist at which the profitability of the firm is maximised (Banos-Caballero et al., 2012).”
• Supply chain finance, financial constraints and corporate performance: An explorative network analysis and future research agenda (2019, background): “The traditional and alternative schools of thought of WCM maintain that both high and low levels of working capital may be justified (Tauringana and Afrifa, 2013; Deloof, 2003; Pike and Neale, 2003; Niskanen and Niskanen, 2006).”
• Corporate Governance Quality and Earnings Management: Evidence from Jordan (2016, background): “According to (Filed, 2005; Tauringana & Arfifa, 2013) multicollinearity problem exists when correlation coefficient is more than .80 or .90”