An Analysis of Working Capital Management Results Across Industries

Greg Filbeck and Thomas M. Krueger

American Journal of Business, 2005, vol. 20, issue 2, pages 11-20

Abstract: Firms are able to reduce Þnancing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed Þrms across key components of working capital management by using the CFO magazineÕs annual Working Capital Management Survey. We discover that signiÞcant differences exist between industries in working capital measures across time. In addition, we discover that these measures for working capital change signiÞcantly within industries across time.

Keywords: Current assets; Financing costs; Funds; Working Capital Management Survey (search for similar items in EconPapers)
JEL-codes: R00 Z0 (search for similar items in EconPapers)
Date: 2005
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