Working Capital Management and Return on Assets of Manufacturing Industry of Peru
作者: Wagner Enoc Vicente-RamosMarianela Roxana Ames PorrasRoberson Meza QuispeMiguel Angel Rojas Zacarias
刊名: International Journal of Financial Research, 2020, Vol.11 (2)
来源数据库: Sciedu Press
DOI: 10.5430/ijfr.v11n2p382
原始语种摘要: This article contributes to the increase in knowledge and existing theory about the administration of working capital and its relation to profitability. Using a sample of 23 companies listed on the Lima stock exchange during the period 2009-2018. There is a negative relationship between profitability (ROA) and the average inventory period (PPI), in the same way a negative relationship between profitability and the average collection period (PPC), finally a positive relationship between profitability and the period average payment (PPP). It is concluded that a company of the industrial sector in Peru, manages to be more efficient, effective and competitive insofar as it improves the management of working capital, which is achieved if it achieves effective management of financial resources,...
全文获取路径: Sciedu出版社 

  • profitability 盈利能力
  • inventory 库存量
  • management 管理
  • working 开采
  • capital 首都
  • supplier 供应商
  • leverage 杠杆率
  • sector 
  • stock 岩株
  • listed 坏布边