The initial Public Offer (IPO) prospectus contains material information for the investors to make an informed investment decision. The main purpose of the study is to analyze the extent of working capital disclosure made by Indian companies coming out with IPO. The present study examines the...

Working capital refers to the management of cash requirements during the period of conversion of raw material into goods and receipts of cash from selling the goods to the customers. Working capital cycle can be comprehended as a blend of operating requirement (operating cycle) and sales...

Fundamental financial health and operational success of any enterprise depends upon the sound management of working capital. Adequate amount of working capital is very critical for the smooth running of any business. The innovations in the financial sector have led to the contemporary practices...