{"id":"https://openalex.org/W2322010540","doi":"https://doi.org/10.21102/graf.2015.03.61.08","title":"The Relationship between Working Capital Management and Profitability: Empirical Evidence from Morocco","display_name":"The Relationship between Working Capital Management and Profitability: Empirical Evidence from Morocco","publication_year":2015,"publication_date":"2015-03-01","ids":{"openalex":"https://openalex.org/W2322010540","doi":"https://doi.org/10.21102/graf.2015.03.61.08","mag":"2322010540"},"language":"en","primary_location":{"id":"doi:10.21102/graf.2015.03.61.08","doi":"https://doi.org/10.21102/graf.2015.03.61.08","is_oa":false,"landing_page_url":"https://doi.org/10.21102/graf.2015.03.61.08","pdf_url":null,"source":{"id":"https://openalex.org/S4210175461","display_name":"Global Review of Accounting and Finance","issn_l":"1838-5915","issn":["1838-5915","1838-1413"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Global Review of Accounting and Finance","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W2322010540"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008394293","display_name":"Samir Aguenaou","orcid":"https://orcid.org/0000-0002-8988-1136","observed_orcids":["https://orcid.org/0000-0002-8988-1136"]},"institutions":[{"id":"https://openalex.org/I47844","display_name":"Al Akhawayn University","ror":"https://ror.org/03erkev52","country_code":"MA","type":"education","lineage":["https://openalex.org/I47844"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Samir Aguenaou","raw_affiliation_strings":["al-Akhawayn University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"al-Akhawayn University","institution_ids":["https://openalex.org/I47844"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014598374","display_name":"Omar Farooq","orcid":"https://orcid.org/0000-0002-4399-1073","observed_orcids":["https://orcid.org/0000-0002-4399-1073"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Omar Farooq","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001195227","display_name":"Jawad Abrache","orcid":"https://orcid.org/0000-0001-8765-1348","observed_orcids":["https://orcid.org/0000-0001-8765-1348"]},"institutions":[{"id":"https://openalex.org/I47844","display_name":"Al Akhawayn University","ror":"https://ror.org/03erkev52","country_code":"MA","type":"education","lineage":["https://openalex.org/I47844"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Jawad Abrache","raw_affiliation_strings":["al-Akhawayn University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"al-Akhawayn University","institution_ids":["https://openalex.org/I47844"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5078322626","display_name":"Manal Brahimi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I47844","display_name":"Al Akhawayn University","ror":"https://ror.org/03erkev52","country_code":"MA","type":"education","lineage":["https://openalex.org/I47844"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"Manal Brahimi","raw_affiliation_strings":["al-Akhawayn University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"al-Akhawayn University","institution_ids":["https://openalex.org/I47844"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"6","issue":"1","first_page":"118","last_page":"139"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/working-capital-management","display_name":"working capital management","score":1.0},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7749999761581421},{"id":"https://openalex.org/keywords/cash-conversion-cycle","display_name":"cash conversion cycle","score":0.8519999980926514},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.8629999756813049},{"id":"https://openalex.org/keywords/average-collection-period","display_name":"average collection period","score":0.9340000152587891},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.8899999856948853}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7880398035049438},{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.7025593519210815},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.5709000825881958},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5665438771247864},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4563007056713104},{"id":"https://openalex.org/C167562979","wikidata":"https://www.wikidata.org/wiki/Q271857","display_name":"Classical economics","level":1,"score":0.44924160838127136},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35299205780029297},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26221442222595215},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.14683735370635986},{"id":"https://openalex.org/C195244886","wikidata":"https://www.wikidata.org/wiki/Q41493","display_name":"Ancient history","level":1,"score":0.09748837351799011},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.06989067792892456},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21102/graf.2015.03.61.08","doi":"https://doi.org/10.21102/graf.2015.03.61.08","is_oa":false,"landing_page_url":"https://doi.org/10.21102/graf.2015.03.61.08","pdf_url":null,"source":{"id":"https://openalex.org/S4210175461","display_name":"Global Review of Accounting and Finance","issn_l":"1838-5915","issn":["1838-5915","1838-1413"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Global Review of Accounting and Finance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.833299994468689}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W124311845","https://openalex.org/W1501269936","https://openalex.org/W1588030295","https://openalex.org/W2062456656","https://openalex.org/W2130557145","https://openalex.org/W2184359898","https://openalex.org/W2185758658","https://openalex.org/W2265941446","https://openalex.org/W2268376381","https://openalex.org/W2321649213","https://openalex.org/W3121210261","https://openalex.org/W3121588676","https://openalex.org/W3124780013"],"related_works":["https://openalex.org/W1122909293","https://openalex.org/W2801990351","https://openalex.org/W2165108896","https://openalex.org/W1529263593","https://openalex.org/W4221073358","https://openalex.org/W2125099643","https://openalex.org/W4401446264","https://openalex.org/W2944484963","https://openalex.org/W6990663674","https://openalex.org/W2088438275"],"abstract_inverted_index":{"This":[0],"research":[1],"investigates":[2],"the":[3,22,47,53,62,74,107,121,127,132],"relationship":[4,101,118],"between":[5,102,120],"working":[6,69,141],"capital":[7,70,142],"management":[8,71,138],"and":[9,52,78,87,106,125,131],"profitability":[10,37,150],"of":[11,16,29,68,139,151],"firms":[12,19],"using":[13],"a":[14,27,65,97,115,146],"sample":[15],"43":[17],"non-financial":[18],"listed":[20],"at":[21],"Casablanca":[23],"Stock":[24],"Exchange":[25],"for":[26],"period":[28,130],"7":[30],"years":[31],"from":[32],"2006":[33],"to":[34],"2012.":[35],"The":[36,91],"measures":[38],"used":[39],"in":[40],"this":[41],"study":[42,63],"as":[43,59],"dependent":[44],"variables":[45],"are":[46],"return":[48,103],"on":[49,104,149],"assets":[50,105],"(ROA)":[51],"gross":[54,122],"operating":[55,123],"income(GOI).":[56],"In":[57],"addition,":[58],"independent":[60],"variables,":[61],"includes":[64],"comprehensive":[66],"measure":[67],"that":[72,94,114],"is":[73,96],"cash":[75],"conversion":[76,82],"cycle":[77],"its":[79],"components:":[80],"inventory":[81],"cycle,":[83],"average":[84,108,128],"collection":[85,109,129],"period,":[86],"payables":[88,133],"deferral":[89,134],"period.":[90,110,135],"findings":[92],"show":[93,113],"there":[95],"statistically":[98,116],"significant":[99],"positive":[100,147],"They":[111],"also":[112],"negative":[117],"exists":[119],"income":[124],"both":[126],"An":[136],"efficient":[137],"these":[140],"components":[143],"can":[144],"have":[145],"impact":[148],"Moroccan":[152],"firms.":[153]},"counts_by_year":[{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2016-06-24T00:00:00"}
