Year: 1991
Type: article
Abstract: This study reports results of a nationwide survey on overall working capital policy of small manufacturing firms. The survey instrument used was a modified version of the 1980 Smith and Sell study [18] on large firms. A detailed 36-question form queried firms on their overall working capital policies as well as on the management of the components of working capital. Statistically significant measures of association between working capital policies and tools were found among many of the variables. However, many other expected relationships were not confirmed.
Authors: Richard Burns, Joe Walker
Institutions: University of Alabama, University of Alabama at Birmingham
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
Funder: West Virginia University
OpenAlex ID: W2154598575
