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A Survey of Working Capital Policy among Small Manufacturing Firms

Richard Burns and Joe Walker
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Richard Burns: University of Alabama
Joe Walker: University of Alabama

Journal of Entrepreneurial Finance, 1991, vol. 1, issue 1, 61-74

Abstract: This study reports results of a nationwide survey on overall working capital policy of small manufacturing firms. The survey instrument used was a modified version of the 1980 Smith and Sell study [18] on large firms. A detailed 36-question form queried firms on their overall working capital policies as well as on the management of the components of working capital. Statistically significant measures of association between working capital policies and tools were found among many of the variables. However, many other expected relationships were not confirmed.

Keywords: Capital; Firm; Small Firms; Manufacturing; Working Capital (search for similar items in EconPapers)
JEL-codes: G32 L25 L60 (search for similar items in EconPapers)
Date: 1991
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