Keyword

current assets

Description: Current assets are resources expected to be converted into cash, sold, or consumed within a business's normal operating cycle or one year.

Primary topic: Working Capital and Financial Performance (51%)

Wikidata ID: wiki/Q730884

OpenAlex ID: keywords/current-assets

The Behavioral Life‐cycle Hypothesis

1988 · Hersh M. Shefrin, Richard H. Thaler · Economic Inquiry · 1,701

On the Timing and Pricing of Dividends

2012 · Jules van Binsbergen, Michael Brandt, et al. · American Economic Review · 430

An Analysis of Working Capital Management Results Across Industries

2005 · Greg Filbeck, Thomas M. Krueger · Mid-American Journal of Business · 342

A Theory of Liquidity and Regulation of Financial Intermediation

2009 · Tsyvinski, Aleh, Golosov, Mikhail, et al. · RePEc: Research Papers in Economics · 212

Essentials of Managerial Finance

1974 · Scot T Besley, Eugene F. Brigham · 211

Changes in Working Capital of Small Firms in Relation to Changes in Economic Activity

1995 · Morris Lamberson · Mid-American Journal of Business · 203

The Impact of firms’ capital expenditure on working capital management : an empirical study across industries in Thailand

2008 · B. A. Ranjith Appuhami · International management review · 187

Liquidity provision, banking, and the allocation of interest rate risk

1994 · Martin Hellwig · European Economic Review · 184

Trade Credit, Corporate Groups, and the Financing of Belgian Firms

1999 · Marc Deloof, Marc Jegers · Journal of Business Finance &amp Accounting · 177

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Cash Conversion Cycle and Firm Size: a Study of Retail Firms

1993 · Jimmy D. Moss, Bert Stine · Managerial Finance · 177

Firm‐specific and economy wide determinants of firm profitability

2009 · Ioannis Asimakopoulos, Aristeidis Samitas, et al. · Managerial Finance · 171

Working capital management

2007 · Chris Guilding · Routledge eBooks · 136

Measurement and Tax Depreciation Policy: The Case of Short-Term Assets

2003 · David Weisbach · SSRN Electronic Journal · 104

State of the Art of Working Capital Management

1973 · Keith V. Smith · Financial Management · 104

Manajemen Keuangan Fundamental

2017 · Bambang Sugeng · 99

Key factors in working capital management in the Brazilian market

2012 · Nathalie Vicente Nakamura Palombini, Wilson Toshiro Nakamura · Revista de Administração de Empresas · 97

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Creative Accounting: How to Make Your Profits What You Want Them to Be

1986 · Ian Griffiths · Medical Entomology and Zoology · 92

Director-Liability-Reduction Laws and Conditional Conservatism

2019 · SUDIPTA BASU, YI LIANG · Journal of Accounting Research · 85

Readings on the management of working capital

1980 · Keith Smith · West Pub. Co. eBooks · 84

Modern Working Capital Management: Text and Cases

1989 · Frederick C. Scherr · 80

Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research

2016 · Rajiv D. Banker, Sudipta Basu, et al. · The Accounting Review · 70

Toward a Theory of Working Capital Management

1955 · John Sagan · The Journal of Finance · 67

Evidence on the Management of Earnings Components

2001 · Elizabeth Plummer, David P. Mest · Journal of Accounting Auditing & Finance · 61

Financial accounting and reporting

2006 · Less Antman · Medical Entomology and Zoology · 60

High Profit Strategies in Mature Capital Goods Industries: A Contingency Approach

1983 · Donald C. Hambrick · Academy of Management Journal · 57

Works count: 4,061

Citation count: 8,707