... in a complimentary way. 17 12 2024 30 07 2025 03 11 2025 04 11 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Profitability Annual report readability Managerial objectives Our final tests examine the relation between...

...Ajaya Kumar Panda; Swagatika Nanda; Apoorva Hegde Purpose This paper aims to empirically investigate the evidence of the transmission of monetary policy impulses to firm profitability via manufacturing firms’ short-term and long-term corporate financing decisions. Design/methodology/approach...

...Kewal Singh; Anoop Singh; Puneet Prakash Purpose This paper aims to investigate the explanatory power of the Fama-French five-factor model and compares it to the other asset pricing models. In addition, the paper examines the contributions of two additional factors: profitability and investment...

... 110 airlines in 26 countries over the period 1990–2009. Findings We document an inverse relationship between the profitability of air carriers and their accident propensity. Other financial variables such as liquidity, asset utilization, and financial leverage also appear to affect an airline's...

...Huan Cong Hoang; Qin Xiao; Saeed Akbar Purpose The purpose of this paper is to investigate the non-linear association between trade credit and profitability of small and medium-sized enterprises (SMEs). Moreover, this paper analyses whether the above relationship varies according to financial...

...Hakim Lyngstadaas; Terje Berg Purpose – The purpose of this paper is to provide empirical evidence of whether working capital management (WCM) has an effect on the profitability of small- and medium-sized Norwegian firms. Design/methodology/approach – The data comprise 21,075 Norwegian...

... for financial working capital management which all aim at increasing financial working capital. There are suitable strategies for all companies independent from their profitability, capital intensity or working capital requirements. Research limitations/implications – The presented strategies have been...

...Darush Yazdanfar; Peter Öhman Purpose – The purpose of this paper is to examine the growth-profitability nexus among small- and medium-sized enterprises (SMEs). Design/methodology/approach – The data comprise 106,884 observations covering 26,721 Swedish SMEs in six industry sectors over...

...Maria Amélia Pais; Paulo Miguel Gama Purpose – The purpose of this paper is to provide empirical evidence on the effects of working capital management on the profitability of small and medium-sized Portuguese firms. Design/methodology/approach – Panel regressions (fixed effects...

..., profitability and institutional development. Then, logit regression and ordinary least squares regression were applied to examine the determinants of ownership control types in debt maturity structures. Findings – Compared to privately controlled firms, state-owned enterprises had greater access to long...

... analysis, in which data from a sample of listed firms for the period from 2000 to 2008 are analyzed to examine if more efficient working capital management improves firms’ accounting profitability and firms’ value. Cash conversion cycles as well as its components are used as measures of working capital...