Dalci, Ilhan., Cem Tanova., Hasan Ozyapici. & Murad A. Bein. (2019). The Moderating Impact Of Firm Size On The Relationship Between Working Capital Management And Profitability. Prague Economic Papers, 1 – 17.
Deloof, M. (2003). Does Working Capital Management Affect Profitability of Belgian Firms? Journal of Business Finance and Accounting, 30(3), 573-587.
Ebben, J. J. & Johnson, A. C. (2011). Cash Conversion Cycle Management in Small Firms: Relationships with Liquidity, Invested Capital, and Firm Performance. Journal of Small Business and Entrepreneurship, 24(3), 381–396.
Emery, G. W. (1984). A Pure Financial Explanation for Trade Credit. Journal of Financial and Quantitative Analysis, 9(3), 271–285.
Gitman, L. J. (1974). Estimated Corporate Liquidity Requirements: a Simplified Approach. The Financial Review, 9(1), 79–88.
Hager, H. C. (1976). Cash Management and the Cash Cycle. Management Accounting, 57(9), 19–21.
Jose, M., Lancaster, C. & Stevens, J. L. (1996). Corporate Returns and Cash Conversion Cycles. Journal of Economics and Finance, 20(1), 33–46.
Lind, L., Pirttila, M., Viskari, S., Schupp, F. & Karri, T. (2012). Working Capital Management in the Automotive Industry: Financial Value Chain Analysis. Journal of Purchasing and Supply Management, 18(2), 92–100.
Mahmoud, Faisal., Dongping Han., Nazakat Ali., Riaqa Mubeen. & Umeair Shahzad. (2019). Moderating Effects of Firm Size and Leverage on the Working Capital Finance–Profitability Relationship: Evidence from China. Sustainability, 11(7), 2029.
Moss, J. D. & Stine, B. (1993). Cash Conversion Cycle and Firm Size: a Study of Retail Firms. Managerial Finance, 19(8), 25–34.
Nobanee, H., Abdullatif, M. & Al Hajjar, M. (2011). Cash Conversion Cycle and Firm’s Performance of Japanese Firms. Asian Review of Accounting, 19(2).
Richards, V. & Laughlin. E. (1980). A Cash Conversion Cycle Approach to Liquidity Analysis. Financial Management, 9(1), 32–38.
Ruback, R. S. & Sesia, A. (2003). Dell’s Working Capital. Boston: Harvard Business School Press.
Shin, H. H. & Soenen, L. (1998). Efficiency of Working Capital Management and Corporate Profitability. Financial Practice and Education, 8(2), 39–45.
Singhania, M., Sharma, N. & Rohit, J. Y. (2014). Working Capital Management and Profitability: Evidence from Indian Manufacturing Companies. Decision, 41(3), 313–326.
Storey, D. J. (1989). Firm Performance and Size: Explanations from the Small Firm Sectors. Small Business Economics, 1(3), 175–180.
Yazdanfar, D. & Ohman, P. (2014). The Impact of Cash Conversion Cycle on Firm Profitability: An Empirical Study Based on Swedish Data. International Journal of Managerial Finance, 10(4), 442–452.