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  • 标题:Current Assets Management, Remuneration, and Operating Cash Flow of UAE Construction Companies
  • 本地全文:下载
  • 作者:Haitham Nobanee ; Mohammed Haitham A. Salman ; Jaya Anitha Abraham
  • 期刊名称:International Journal of Financial Research
  • 印刷版ISSN:1923-4023
  • 电子版ISSN:1923-4031
  • 出版年度:2021
  • 卷号:12
  • 期号:3
  • 页码:142
  • DOI:10.5430/ijfr.v12n3p142
  • 出版社:Sciedu Press
  • 摘要:This paper examines the effect of current assets management and remuneration on operating cash flow of construction firms listed in the United Arab Emirates stock market before and after the financial crises of 2008. The results present a negative and significant relationship between cash conversion cycle and operating cash flow for the full sample. The results also show a negative and significant relationship between the cash conversion cycle and operating cash flow of the firms during the crisis period. This indicated that the UAE construction companies were more efficient in managing their current assets during the crisis period.
  • 其他摘要:This paper examines the effect of current assets management and remuneration on operating cash flow of construction firms listed in the United Arab Emirates stock market before and after the financial crises of 2008. The results present a negative and significant relationship between cash conversion cycle and operating cash flow for the full sample. The results also show a negative and significant relationship between the cash conversion cycle and operating cash flow of the firms during the crisis period. This indicated that the UAE construction companies were more efficient in managing their current assets during the crisis period.
  • 关键词:current assets management; remuneration; cash conversion cycle; operating cash flow; small firms; financial crisis
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