Purpose – The paper presents comprehensive evidence on the relationship between Working Capital Management (WCM) and SMEs’ performance by taking into consideration the plausible effect of cash flow. Design/methodology/approach – The paper adopts a panel data regression analysis on a sample...

This paper reports the results of an investigation of the effect of Working Capital Management (WCM) on the performance of listed Small and Medium Enterprises (SMEs). The study also examines whether the effect of WCM on performance differs between ‘small' and ‘medium' firms. The paper...

Purpose: The purpose of this paper is to empirically explain the relationship between the remuneration levels of a sample of listed small and medium enterprise (SME) directors and firm performance. The paper also investigates whether deviations from the optimal directors’ remuneration level...

Using the New Zealand central government as a case study, we review the process of adopting accrual accounting in government through the eyes of those who were directly involved in the change. The study draws on the literature on problemitization in the context of accounting change and the...

This study investigates how ICT affects gender economic inclusion via gender parity education channels. We examine the issue using data from 49 countries in sub-Saharan Africa for the period 2004-2018 divided into: (i) 42 countries for the period 2004-2014; and (ii) 49 countries for the period...

This paper examines the value effect of inventory investment on profitability for a large sample of UK SMEs over a ten-year period. Taking into account industry, firm and year effects, the results show that inventory investment is sensitive to SMEs access to finance. Inventory investment...

This paper aims to report the results of an investigation of the relationship between working capital level, measured by the cash conversion cycle and profitability of Small and Medium Enterprises (SMEs). The paper employs panel data regression analysis on a sample of 160 Alternative Investment...

This paper reports the results of an investigation into the effect of corporate governance factors on the performance of listed small and medium enterprises (SMEs), and examines whether this effect differs between the two sizes of business. The paper employs unbalanced panel data regression...

This paper reports the results of an investigation of the effect of Working Capital Management (WCM) practices on profitability of Small and Medium Enterprises (SMEs) listed on the Alternative Investment Market (AIM), from the perspective of financial directors. Specifically, I look at their WCM...