Open Access. Powered by Scholars. Published by Universities.®

Education Commons

Open Access. Powered by Scholars. Published by Universities.®

Business

Association of Arab Universities

Accounts Payable Period

Articles 1 - 1 of 1

Full-Text Articles in Education

The Impact Of Working Capitalmanagementon Firm Profitability Of Non-Financial Companies Listed On Palestine Security Exchange, Nafieh Assaf Jun 2022

The Impact Of Working Capitalmanagementon Firm Profitability Of Non-Financial Companies Listed On Palestine Security Exchange, Nafieh Assaf

Palestine Technical University Research Journal

This study aims to empirically examine the relationship between Working Capital management and profitability of non-financial listed firms onthe Palestine Security Exchange (PSE). Working capital management focuses on managing the company's short-term assets and liabilities. Motivated by the resource-based view theory, this study developed a conceptual including four variables (Cash Conversion Cycle, Accounts receivable period, accounts payable periodand Inventory holding period). Based on quantitative data (secondary data), the data was collected from 24 non-financial companies listed on PSE during the period 2015-2020, a total of 144 observations. The results show that the cash conversion cycle affects profitability positively. However, the …