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Education Commons

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

Business

2021

Journal

University of South Florida

High quality cash flow

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Full-Text Articles in Education

The Impact Of Working Capital On Cash Management Under Ias 7 Framework: An Examination Of Tourism Listed Companies In Indonesia And Turkey, Tri Damayanti, Tuba D. Baskan Aug 2021

The Impact Of Working Capital On Cash Management Under Ias 7 Framework: An Examination Of Tourism Listed Companies In Indonesia And Turkey, Tri Damayanti, Tuba D. Baskan

University of South Florida (USF) M3 Publishing

The objective of this study is to find the impact of capital on cash management in tourism industries. We employ three models for measuring cash management. Working capital structure is measured by working capital turnover ratio. In order to get more understand of our analysis, we hired control variables such firm performance, firm size and country specific. We applied panel analysis of 93 financial reports of Indonesian and 27 Turkish tourism listed companies. We apply three models of cash management which could not be find in another prior research. The output shows that each model found that our hypotheses is …