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THE IMPACT OF WORKING CAPITAL MANAGEMENT ON SME PROFITABILITY – EVIDENCE FROM KOSOVO

Zbornik radova Ekonomskog fakulteta u Rijeci, 2022-01, Vol.40 (2), p.459-478 [Peer Reviewed Journal]

2022. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-8004 ;EISSN: 1846-7520 ;DOI: 10.18045/zbefri.2022.2.459

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  • Title:
    THE IMPACT OF WORKING CAPITAL MANAGEMENT ON SME PROFITABILITY – EVIDENCE FROM KOSOVO
  • Author: Ahmeti, Ardi ; Ahmeti, Yllka ; Ahmeti, Skender
  • Subjects: Capital ; Capital structure ; Current liabilities ; Employees ; Financial statements ; Hypotheses ; Industrialized nations ; Inventory ; kosovo ; Literature reviews ; Manufacturing ; Profitability ; Receivables ; Return on assets ; Small & medium sized enterprises-SME ; smes ; Sustainable development ; Turnover ; Working capital ; working capital management
  • Is Part Of: Zbornik radova Ekonomskog fakulteta u Rijeci, 2022-01, Vol.40 (2), p.459-478
  • Description: The study attempts to show the impact of working capital management on the profitability of ninety-eight Kosovo-based SMEs, primarily in the manufacturing and construction sectors. The data were obtained from the financial statements of these companies for the years 2010 through 2020, and the assumptions were verified using the Ordinary least square (OLS) method. To express SMEs profitability, return on assets (ROA) is taken as a dependent variable, while to express working capital management, independent variables are taken: the inventory turnover period (INTP), receivables collection period (TRCP), trade payable period (TPP), and cash conversion cycle (CCC). In addition, are taken four control variables (size of companies, current ratio, sustainable growth, and leverage), which are not a variable of interest in the study but could influence the outcomes. The results reveal that SMEs increase profitability by decreasing the cash INTP and increasing TRCP, TPP, and CCC. By analyzing the effect of working capital management on profitability in the context of SMEs in Kosovo, this research contributes new knowledge to the existing literature.
  • Publisher: Rijeka: Sveuciliste u Rijeci
  • Language: English;German
  • Identifier: ISSN: 1331-8004
    EISSN: 1846-7520
    DOI: 10.18045/zbefri.2022.2.459
  • Source: DOAJ Open Access Journals
    ProQuest Central
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