International Journal of Accounting Research

Department of Finance, College of Industrial Management of Oil and Gas, Basra, Iraq

Publications

• Research Article   
  Impact of Effective Working Capital Management and Financial Flexibility on the Sustainable Growth Gap: An Applied Study of Industrial Companies in Iraq
  Author(s): Ahmed Mahdi Abdulkareem*, Alok Kumar Chakrawal, Ayat Raad Mozan and Wafaa Salman Abbood
  
  The research aimed to analyze the impact of working capital management efficiency and financial flexibility in the sustainable growth gap, by applying it to a sample consisting of (6) Iraqi industrial companies listed in the Iraq stock exchange, and these companies constitute 25% of the research community and for a period (2005-2014). Four independent variables were used, two related to the efficiency of working capital management (cash transformation cycle, working capital turnover), and the other two to financial flexibility (financial leverage ratio, cash liquidity ratio), while the dependent variable is the sustainable growth gap (which is the difference between the sustainable growth rate and the actual growth rate). And based on the statistical download program (stata-V6), the (panel data) load was adopted for multiple regression according to the (fixed effect model) to test fiv.. View more»
  

  DOI: 10.35248/2472-114X.24.12.375

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