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Cited by 317

The DOI matches its Crossref record; 51 of the 51 references it cites were found in a registry or an index.

Working capital management in SMEs

Open access
Baños‐Caballero, Sonia, García‐Teruel, Pedro J., Martínez‐Solano, Pedro·2010·Accounting & Finance
DOI 10.1111/j.1467-629x.2009.00331.x
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Abstract

This paper analyses the determinants of Cash Conversion Cycle (CCC) for small‐ and medium‐sized firms. It has been found that these firms have a target CCC length to which they attempt to converge, and that they try to adjust to their target quickly. The results also show that it is longer for older firms and companies with greater cash flows. In contrast, firms with more growth opportunities, and firms with higher leverage, investment in fixed assets and return on assets have a more aggressive working capital policy.

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Crossref · 10.1111/j.1467-629x.2009.00331.x

Cites

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Metadata

Authors
Baños‐Caballero, S., García‐Teruel, P. J., & Martínez‐Solano, P.
Venue
Accounting & Finance
Publisher
Wiley
Published
2010-08-17
Volume
50
Issue
3
Pages
511-527
ISSN
  • 0810-5391 (ISSN-L)
  • 1467-629X
DOI
10.1111/j.1467-629x.2009.00331.x
OpenAlex
W2145129714
Cited by
317
References
51
FWCI
19.14
Type
journal article
Language
en
Open access
hybrid

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CoChat. (2026). Citation check: Working capital management in SMEs. https://app.cochat.ai/papers/10.1111/j.1467-629x.2009.00331.x
The paper
Baños‐Caballero, S., García‐Teruel, P. J., & Martínez‐Solano, P. (2010). Working capital management in SMEs. Accounting & Finance. https://doi.org/10.1111/j.1467-629x.2009.00331.x

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.