The Moderating Effect of Working Capital Management on the Relationship between Working Capital Determinants and Firm Performance

Journal Title: Indian-Pacific Journal of Accounting and Finance - Year 2018, Vol 2, Issue 1

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.

Authors and Affiliations

Ahmad Rizal Mazlan, Choong Yuen Leng

Keywords

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  • EP ID EP611087
  • DOI -
  • Views 122
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How To Cite

Ahmad Rizal Mazlan, 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, 2(1), 38-48. https://www.europub.co.uk/articles/-A-611087