Year: 2025
Type: article
Abstract: This research aims to study how effective management of cash reserves affects an oil and gas company's earnings. This research focuses on analyzing liquidity management because its connection to business profits. Company determines their profits through both assets return and equity measures. Liquidity management reveals if a company can fulfill its financial responsibilities while showing how products make money for the business which is why companies must handle this process effectively. Through our analysis we selected liquidity metrics including DSO, DPO, DIO and current assets alongside key dependent factors return on assets and return on equity. We study the connection between these measures and their influence on company earnings.
Authors: Hafiz Shoaib ur Rehman, Sohaib uz Zaman, Syed Hasnain Alam
Institution: University of Karachi
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409906859
