{"id":"https://openalex.org/W3096072252","doi":"https://doi.org/10.20525/ijrbs.v9i6.872","title":"The effect of working capital management on profitability: A study on manufacturing companies in Bangladesh","display_name":"The effect of working capital management on profitability: A study on manufacturing companies in Bangladesh","publication_year":2020,"publication_date":"2020-10-27","ids":{"openalex":"https://openalex.org/W3096072252","doi":"https://doi.org/10.20525/ijrbs.v9i6.872","mag":"3096072252"},"language":"en","primary_location":{"id":"doi:10.20525/ijrbs.v9i6.872","doi":"https://doi.org/10.20525/ijrbs.v9i6.872","is_oa":true,"landing_page_url":"https://doi.org/10.20525/ijrbs.v9i6.872","pdf_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/872/692","source":{"id":"https://openalex.org/S2738623827","display_name":"International Journal of Research in Business and Social Science (2147-4478)","issn_l":"2147-4478","issn":["2147-4478"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318325","host_organization_name":"\u00dcmit Hac\u0131o\u011flu","host_organization_lineage":["https://openalex.org/P4310318325"],"host_organization_lineage_names":["\u00dcmit Hac\u0131o\u011flu"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research in Business and Social Science (2147- 4478)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/872/692","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Tarik Hossain","orcid":"https://orcid.org/0000-0002-4514-5620","observed_orcids":["https://orcid.org/0000-0002-4514-5620"]},"institutions":[{"id":"https://openalex.org/I288011450","display_name":"Comilla University","ror":"https://ror.org/02bnddg69","country_code":"BD","type":"education","lineage":["https://openalex.org/I288011450"]}],"countries":["BD"],"is_corresponding":true,"raw_author_name":"Tarik Hossain","raw_affiliation_strings":["Assistant Professor, Department of Accounting and Information Systems, Comilla University"],"raw_orcid":"https://orcid.org/0000-0002-4514-5620","affiliations":[{"raw_affiliation_string":"Assistant Professor, Department of Accounting and Information Systems, Comilla University","institution_ids":["https://openalex.org/I288011450"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I288011450"],"apc_list":{"value":120,"currency":"EUR","value_usd":129},"apc_paid":{"value":120,"currency":"EUR","value_usd":129},"fwci":5.6681,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.95419672,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"9","issue":"6","first_page":"114","last_page":"122"},"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":0.9829999804496765},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.6710000038146973},{"id":"https://openalex.org/keywords/cash-conversion-cycle","display_name":"cash conversion cycle","score":0.9200000166893005},{"id":"https://openalex.org/keywords/inventory-conversion-period","display_name":"inventory conversion period","score":0.9070000052452087},{"id":"https://openalex.org/keywords/average-collection-period","display_name":"average collection period","score":0.9829999804496765},{"id":"https://openalex.org/keywords/average-payment-period","display_name":"average payment period","score":1.0},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9950000047683716},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.9980000257492065}],"concepts":[{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.8936663866043091},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7890786528587341},{"id":"https://openalex.org/C110000284","wikidata":"https://www.wikidata.org/wiki/Q1499557","display_name":"Cash conversion cycle","level":4,"score":0.7303736209869385},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.7260981798171997},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.6946337223052979},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6527947187423706},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6125749349594116},{"id":"https://openalex.org/C171884676","wikidata":"https://www.wikidata.org/wiki/Q1755687","display_name":"Return on capital employed","level":5,"score":0.5033113360404968},{"id":"https://openalex.org/C10616337","wikidata":"https://www.wikidata.org/wiki/Q7979894","display_name":"Weighted average return on assets","level":4,"score":0.414043664932251},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.36368927359580994},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.35207122564315796},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3457689881324768},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.33070608973503113},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3090444803237915},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.26947879791259766},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.17061957716941833},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.10354259610176086},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.0891185998916626},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.08535152673721313}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.20525/ijrbs.v9i6.872","doi":"https://doi.org/10.20525/ijrbs.v9i6.872","is_oa":true,"landing_page_url":"https://doi.org/10.20525/ijrbs.v9i6.872","pdf_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/872/692","source":{"id":"https://openalex.org/S2738623827","display_name":"International Journal of Research in Business and Social Science (2147-4478)","issn_l":"2147-4478","issn":["2147-4478"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318325","host_organization_name":"\u00dcmit Hac\u0131o\u011flu","host_organization_lineage":["https://openalex.org/P4310318325"],"host_organization_lineage_names":["\u00dcmit Hac\u0131o\u011flu"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research in Business and Social Science (2147- 4478)","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:rbs:ijbrss:v:9:y:2020:i:6:p:114-122","doi":null,"is_oa":false,"landing_page_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/872/692","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:b37d047eb0dd4314a4ecf87c749161d3","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/b37d047eb0dd4314a4ecf87c749161d3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Research In Business and Social Science, Vol 9, Iss 6, Pp 114-122 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.20525/ijrbs.v9i6.872","doi":"https://doi.org/10.20525/ijrbs.v9i6.872","is_oa":true,"landing_page_url":"https://doi.org/10.20525/ijrbs.v9i6.872","pdf_url":"https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/872/692","source":{"id":"https://openalex.org/S2738623827","display_name":"International Journal of Research in Business and Social Science (2147-4478)","issn_l":"2147-4478","issn":["2147-4478"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318325","host_organization_name":"\u00dcmit Hac\u0131o\u011flu","host_organization_lineage":["https://openalex.org/P4310318325"],"host_organization_lineage_names":["\u00dcmit Hac\u0131o\u011flu"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research in Business and Social Science (2147- 4478)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.9211000204086304,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3096072252.pdf","grobid_xml":"https://content.openalex.org/works/W3096072252.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W115650308","https://openalex.org/W1587434114","https://openalex.org/W1588030295","https://openalex.org/W1588371509","https://openalex.org/W1805586011","https://openalex.org/W2050528890","https://openalex.org/W2060346360","https://openalex.org/W2137157428","https://openalex.org/W2157040807","https://openalex.org/W2185758658","https://openalex.org/W2189320944","https://openalex.org/W2265941446","https://openalex.org/W2278102737","https://openalex.org/W2321649213","https://openalex.org/W2322200952","https://openalex.org/W2347105388","https://openalex.org/W2737364041","https://openalex.org/W2914833975","https://openalex.org/W3122249076","https://openalex.org/W3172042561"],"related_works":["https://openalex.org/W4311837455","https://openalex.org/W7062554991","https://openalex.org/W842790281","https://openalex.org/W3048529991","https://openalex.org/W4231961991","https://openalex.org/W4364378145","https://openalex.org/W7018833694","https://openalex.org/W7220638623","https://openalex.org/W3128031185","https://openalex.org/W3113943267"],"abstract_inverted_index":{"This":[0],"research":[1,169],"aims":[2],"to":[3,36,104,163],"analyze":[4],"the":[5,13,16,54,59,64,70,78,92,106,143],"impact":[6],"of":[7,15,51,87,91],"efficient":[8],"working":[9,88,109,176],"capital":[10,89,110,177],"management":[11,90,111],"on":[12,39,44],"profitability":[14,140],"manufacturing":[17,22,183],"firm":[18],"in":[19],"Bangladesh.":[20],"Fifty-two":[21],"companies":[23,137],"listed":[24],"with":[25],"Dhaka":[26],"Stock":[27],"Exchange":[28],"(DSE)":[29],"have":[30],"been":[31],"selected":[32],"randomly":[33],"from":[34],"2012":[35],"2017.":[37],"Return":[38,43],"Assets":[40],"(ROA)":[41],"and":[42,69,99,112,123,133,150,165,173],"Equity":[45],"(ROE)":[46],"are":[47,75,82,102],"used":[48,76,83,103],"as":[49,77,84],"indicators":[50],"profitability,":[52],"while":[53],"inventory":[55],"conversion":[56,145],"period":[57,62,67],"(ICP),":[58],"average":[60,65,147,151],"collection":[61,152],"(ACP),":[63],"payment":[66,148],"(APP),":[68],"Cash":[71],"Conversion":[72],"Cycle":[73],"(CCC)":[74],"independent":[79],"variables":[80],"which":[81],"a":[85,117,126],"measurement":[86],"firm.":[93],"Ordinary":[94],"Least":[95],"Squares":[96],"regression":[97],"models":[98],"Pearson's":[100],"Correlation":[101],"establish":[105],"relationship":[107,129],"between":[108,121,131],"profitability.":[113,185],"The":[114],"results":[115],"revealed":[116,156],"significant":[118,127],"negative":[119,128],"relation":[120],"ROA":[122,164],"CCC,":[124,134],"ACP;":[125],"exists":[130],"ROE":[132],"APP.":[135],"Manufacturing":[136],"can":[138],"increase":[139],"by":[141],"decreasing":[142],"cash":[144],"cycle,":[146],"period,":[149],"period.":[153],"It":[154],"also":[155,160],"that":[157,171],"ICP":[158],"is":[159,178],"positively":[161],"related":[162],"ROE.":[166],"Therefore,":[167],"this":[168],"concludes":[170],"efficiently":[172],"effectively":[174],"managing":[175],"very":[179],"important":[180],"for":[181],"increasing":[182],"companies'":[184]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2020-11-09T00:00:00"}