Management And Accounting Web

Working Capital Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Ali, A. 1994. The incremental information content of earnings, working capital from operations, and cash flows. Journal of Accounting Research (Spring): 61-74.

Appuhami, R. 2009. Corporate investments and the dual-role of working capital: Evidence from Thailand. Journal of Applied Management Accounting Research (Winter): 53-62.

Arumugam, L. 2022. The importance of working capital management. Strategic Finance (December): 19-20.

Banham, R. 2012. Too much of a good thing: Working capital is piling up at America's largest companies. CFO (July/August): 46-53. (The 2012 CFO/REL working capital scorecard includes: Days sales outstanding, Days inventory outstanding, Days payables outstanding, and Days working capital).

Banham, R. 2013. The 2013 CFO/Rel working capital scorecard: Still not working. Working capital performance among large U.S. public companies has improved only marginally over the last two years, according to REL Consulting's annual survey. CFO (June): 44-50.

Banham, R. 2013. Skin in the game. CFO (June): 47. (Working capital).

Beyer, R. 1949. Pricing products to yield planned return on plant and working capital investments. N.A.C.A. Bulletin (October): 143-152.

CFO. 2013. The 2013. CFO/REL working capital scorecard. CFO (June): 50-52.

Collins, G. W. 1946. Analysis of working capital. The Accounting Review (October): 430-441.

Cote, J. M. and C. K. Latham. 1999. The merchandising ratio: A comprehensive measure of working capital strategy. Issues in Accounting Education (May): 255-267.

Doggett, R. E. 1980. Managing working capital. Management Accounting (December): 19-20, 22, 24.

Drake, D. F. 1977. Discussion of hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 219-224.

Dyreng, S. D., W. J. Mayew and K. Schipper. 2017. Evidence of manager intervention to avoid working capital deficits. Contemporary Accounting Research 34(2): 697-725.

Elder, R. G. 1968. A financial concept of working capital and its effects on accounting. Management Accounting (August): 23-26.

Elnicki, R. A. 1977. Hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 209-218.

Fess, P. E. 1966. The working capital concept. The Accounting Review (April): 266-270.

Hobbs, J. B. 1966. Double-entry and working capital analysis. The Accounting Review (October): 763-767.

Howorth, C. and P. Westhead. 2003. The focus of working capital management in UK small firms. Management Accounting Research (June): 94-111.

Jennings, R. M. 1960. An algebraic model for working capital. The Accounting Review (April): 316-317.

Johnson, E. 1950. Working capital yields to budgetary control. N.A.C.A. Bulletin (July): 1333-1346.

Katz, D. M. 2010. Working it out: The recession triggered a meltdown in working capital performance, but also inspired numerous efforts to improve. Will they last? CFO (June): 36-43.

Katz, D. M. 2011. Easing the squeeze: As sales revive and coffers swell, companies seem less intent on wringing cash out of working capital. CFO (July/August): 44-51.

Mann, O. A. 1918. Working capital for rate-making purposes. Journal of Accountancy (November): 340-342.

Mauriello, J. A. 1962. The working capital concept - A restatement. The Accounting Review (January): 39-43.

Neumann, B. R. 1977. Discussion of hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 225-240.

Park, C. 1951. Working capital and the operating cycle. The Accounting Review (July): 299-307.

Park, C. and J. W. Gladson. 1963. Working Capital. The Macmillan Company.

Seidner, A. G. 1990. Investing excess working capital. Management Accounting (March): 24-27.

Shepherd, H. I. and W. H. Johnson Jr. 1925. A bank's relation to the problems of vested and working capital. N.A.C.A. Bulletin (November 16): 197-208.

Staubus, G. J. 1966. Alternative asset flow concepts. The Accounting Review (July): 397-412. (The asset flow concepts include: 1. Earnings, 2. the working capital concept of funds flow from operations, 3. the net quick asset version of funds flow from operations, and 4. a literal cash flow from operations).

Strischek, D. 2001. A banker's perspective on working capital and cash flow management. Strategic Finance (October): 38-45.

Veliotis, S. and M. Viskovic. 2022. Beware the working capital adjustment trap. The CPA Journal (May/June): 68-69.

Wolf, R. 2015. Free up cash: These cross-functional best practices can help your company manage working capital effectively to meet the challenges of a global economy. Strategic Finance (September): 39-45.

Wolk, H. I., G. A. Porter and D. E. Vetter. 1989. Net working capital investment and capital budgeting analysis: Some pedagogical insights. Journal of Accounting Education 7(2): 253-262.