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Study on effects of working capital management on profitability

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dc.contributor.advisor Weerasinghe, D. D en_US
dc.contributor.author Amjath, M. B. M
dc.date.accessioned 2021-02-18T15:07:16Z
dc.date.available 2021-02-18T15:07:16Z
dc.date.issued 2019
dc.identifier.uri http://ir.lib.seu.ac.lk/handle/123456789/5368
dc.description.abstract Working capital management plays a significant role in better performance ofmanufacturing firms. The researcher attempts to analyze the relationship betweenWorking Capital Management and profitability under the heading of "Study on effectof working capital management on profitability (with special reference to listedmanufacturing firms in Sri Lanka)" for the period of 5 years from 2014 to 2018. Forthis purpose, balanced panel data of 20 manufacturing firms, which are listed inColombo Stock Exchange, are used.The researcher has used Return on Assets as a dependent variable and Inventory Period,Accounts Receivable Period, Accounts Payables Period and Cash Conversion Cycle asindependent variables. According to analysis, Inventory Period, Accounts Receivableperiod, Accounts Payables Period and have negative impact with the profitability(return on assets). As well as inventory period, account payable period and accountreceivable period highly significant impact on profitability. However cash conversioncycle has no significant impact on profitability. Keeping an optimal managing for theworking capital, firms will have to increase value of the firm thereby controlling thelevel of optimal working capital position. en_US
dc.language.iso en en_US
dc.publisher SEUSL en_US
dc.subject Working Capital Management, en_US
dc.subject Profitability, en_US
dc.subject Colombo Stock Exchange en_US
dc.title Study on effects of working capital management on profitability en_US
dc.type thesis en_US
dc.contributor.department Department Of Accountancy & Finance en_US
dc.identifier.regnum SEU/IS/13/MG/036


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