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This paper reviews a large number of articles on WCM and provides a classification scheme in to various categories.
Hence, working capital management significantly improves firms’ performance.
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Export reference: Persistent link: https://Econ Papers.repec.org/Re PEc:eme:qrfmpp:v:6:y:2014:i:2:p:173-197 Ordering information: This journal article can be ordered from Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK ... id=qrfm Access Statistics for this article Qualitative Research in Financial Markets is currently edited by Professor Bruce M.
The proxy of inventory turnovers is the best measure of working capital in explaining firm performance.
Originality: To the author’s knowledge, this is the first study examining the relationship between five measures of working capital management and firm performance in Indonesia or in any emerging markets; hence, this study contributes to the scarce literature on the management of working capital.