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: Enqvist, Julius, Michael Graham, and Jussi Nikkinen. The impact of
文献出处: Enqvist, Julius, Michael Graham, and Jussi Nikkinen. The impact of
文献出处
working capital management on firm profitability in different business cycles:
working capital management on firm profitability in different business cycles:
evidence from Finland. 32 (2014):
evidence from Finland. 32 (2014):
Research in International Business and Finance
Research in International Business and Finance
36-49.
36-49.
原文
原文
The impact of working capital management on firm profitability
The impact of working capital management on firm profitability
in different business c cles: Evidence from Finland
in different business c cles: Evidence from Finland
1. Introduction
1. Introduction
This paper investigates the effect of the business cycle on the link between
This paper investigates the effect of the business cycle on the link between
working capital, the difference between current assets and current liabilities, and
working capital, the difference between current assets and current liabilities, and
corporate performance. Efficient working capital management is recognized as an
corporate performance. Efficient working capital management is recognized as an
important aspect of financial management practices in all organizational forms. In
important aspect of financial management practices in all organizational forms. In
acknowledgement of this importance, the CFO Magazine publishes an annual study of
acknowledgement of this importance, the CFO Magazine publishes an annual study of
corporate working capital management performance in many countries. The extensive
corporate working capital management performance in many countries. The
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