摘要：The purpose of this study is to find the factors that influence the working capital requirements (wcr) in canada. a sample of 166 canadian firms listed on toronto stock exchange for a period of 3 years from 2008-2010 was selected. this study applied co-relational and non-experimental research design. overall results indicate that operating cycle (oc), return on assets (roa), internationalization of firm, firm's growth, and firm size influence the wcr in canada. the study also found that oc, roa, leverage, internationalization of the firm, tobin's q, and firm size influence the working capital requirements in the canadian manufacturing industry. in addition, findings show that oc, roa, sales growth, and firm size affect the wcr in the canadian service industry. this study contributes to the literature on the factors that influen ce working capital requirements. the findings may be useful for the financial managers, investors, and financial management consultants
关键词：Working Capital Requirements; Operating Cycle; Operating Cash Flows; Firm Growth; Return on ;Assets; Firm Size
