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Working Capital Management: Evidence from Gender Differences

Meera Behera (), Natasha Burns and Kristina Minnick ()
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Meera Behera: Georgian Court University, USA
Natasha Burns: The University of Texas at San Antonio, USA
Kristina Minnick: Bentley University, USA

Quarterly Journal of Finance (QJF), 2025, vol. 15, issue 01, 1-41

Abstract: This study examines the impact of female CEOs and CFOs on working capital management. We find that firms led by female executives manage the working capital cycle more efficiently and aggressively, resulting in a shorter cash conversion cycle and lower working capital requirements. Female CEOs are associated with improvements in operational efficiency, while female CFOs influence the financing aspects of working capital, contributing to higher cash holdings.

Keywords: Cash holdings; working capital; managerial characteristics; CEO gender (search for similar items in EconPapers)
JEL-codes: G30 G32 G35 J16 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1142/S2010139225500028

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