...Uttam Karki; Himanshu Seth; Vaneet Bhatia Purpose This study aims to scrutinize the role of environmental, social and governance (ESG) performance and its indicators in achieving working capital management (WCM) efficiency. Design/methodology/approach Using a sample comprising 520 firm-year...

... of the trends in aggregate working capital, the capital's components and the trade credit gaps. Various regression models are used to estimate the impacts of identified firm characteristics and unidentified sources on customer-based and supplier-based trade credit gaps over time. The authors then decompose...

...Himanshu Seth; Saurabh Chadha; Namita Ruparel; Puneet Kumar Arora; Satyendra Kumar Sharma Purpose The purpose of this paper is to empirically investigate the relationship between working capital management (WCM) efficiency and exogenous variables of the Indian manufacturing sector along with its...

... Working capital Trade credit Receivables Given the importance of trade credit, a number of studies examine the determinants of trade credit extension for firms incorporated inside and outside the USA [1] . However, to date, no published study examines the determinants of trade credit...

... failed and nonfailed companies with special emphasis on working capital components; to analyse the empirical results and make recommendations for future study. © MCB UP Limited 1984 Working capital Bankruptcy Cash flow Financial models Bankruptcy, Working Capital and Funds Flow...

...G.H. Lawson A multiperiod analysis of working capital investment is outlined. An attempt is also made to clarify the objects of working capital management by reference to wealth maximisation orthodoxy. © MCB UP Limited 1984 Working Capital Investment The Mechanics, Determinants...

... attention has been paid to the area of short‐term finance, in particular that of working capital management. Such neglect might be acceptable were working capital considerations of relatively little importance to the firm, but effective working capital management has a crucial role to play in enhancing...