How to cite this paper
Das, S. (2015). Impact of cash conversion cycle on cash holding – A study on FMCG sector.Accounting, 1(1), 1-16.
Refrences
Baskin, J. B., & Miranti Jr, P. J. (1999). A history of corporate finance. Cambridge University Press.
Bodie, Z., & Merton, R. C. (2002). International pension swaps. Journal of Pensions Economics & Finance, 1(01), 77-83.
Chiou, J. R., Cheng, L., & Wu, H. W. (2006). The determinants of working capital management. Journal of American Academy of Business, 10(1), 149-155.
Deloof, M., & Jegers, M. (1999). Trade credit, corporate groups, and the financing of Belgian firms. Journal of Business Finance & Accounting, 26(7‐8), 945-966.
Dittmar, A., & Mahrt-Smith, J. (2007). Corporate governance and the value of cash holdings. Journal of Financial Economics, 83(3), 599-634.
Dittmar, R. F. (2002). Nonlinear pricing kernels, kurtosis preference, and evidence from the cross section of equity returns. Journal of Finance, 369-403.
Eljelly, A. M. (2004). Liquidity-profitability tradeoff: an empirical investigation in an emerging market. International Journal of Commerce and Management,14(2), 48-61.
Farris II, M. T., Hutchison, P. D., & Hasty, R. W. (2011). Using cash-to-cash to benchmark service industry performance. Journal of Applied Business Research (JABR), 21(2).
Ferreira, M. A., & Vilela, A. S. (2004). Why do firms hold cash? Evidence from EMU countries. European Financial Management, 10(2), 295-319.
Guney, Y., Ozkan, A., & Ozkan, N. (2003). Additional international evidence on corporate cash holdings.
Holstrom, M. M. (1994). Evaluation of the geography component of K-12 teacher education in Santa Clara County, California.
Hutchison, P. D., Farris, M. T., & Anders, S. B. (2007). Cash-to-cash analysis and management. CPA journal, 77(8), 42.
Jordan, J., Lowe, J. Taylor, P. “Strategy and Financial Policy in UK small Firms” Journal of Business Finance and Accounting 1998.
Kalcheva, I., & Lins, K. V. (2007). International evidence on cash holdings and expected managerial agency problems. Review of Financial Studies, 20(4), 1087-1112.
Keown, A. J. (2003). Foundations of finance: The logic and practice of financial management.
Kim, C-S, D.C. Mauer, and A. E. Sherman, 1998, “The Determinants of Corporate liquidity: Theory and Evidence,” Journal of Financial and Quantitative Analysis 33: 305-334.
Moss, J. D., & Stine, B. (1993). Cash conversion cycle and firm size: a study of retail firms. Managerial Finance, 19(8), 25-34.
Myers, S. C. (1977). Determinants of corporate borrowing. Journal of financial economics, 5(2), 147-175.
Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of financial economics, 13(2), 187-221.
Opler, T., Pinkowitz, L., Stulz, R., & Williamson, R. (1999). The determinants and implications of corporate cash holdings. Journal of financial economics,52(1), 3-46.
Özbayrak, M., & Akgün, M. (2006). The effects of manufacturing control strategies on the cash conversion cycle in manufacturing systems.International Journal of Production Economics, 103(2), 535-550.
Padachi, K. (2006). Trends in working capital management and its impact on firms’ performance: an analysis of Mauritian small manufacturing firms.International Review of business research papers, 2(2), 45-58.
Richards, V. D., & Laughlin, E. J. (1980). A cash conversion cycle approach to liquidity analysis. Financial management, 32-38.
Saccurato, F. (1994). The study of working capital. Business Credit, 96(1), 36-37.
Saddour, K. (2006). The determinants and the value of cash holdings: Evidence from French firms. Cahier de recherche n, 6.
Stickney, C.P. (1993). Financial Statement Analysis. A Strategic Perspective. 2nd. ed. The Dryden Press.
San-Jose, L., Iturralde, T., & Maseda, A. (2008). Treasury management versus cash management. Available at SSRN 1088015.
Bodie, Z., & Merton, R. C. (2002). International pension swaps. Journal of Pensions Economics & Finance, 1(01), 77-83.
Chiou, J. R., Cheng, L., & Wu, H. W. (2006). The determinants of working capital management. Journal of American Academy of Business, 10(1), 149-155.
Deloof, M., & Jegers, M. (1999). Trade credit, corporate groups, and the financing of Belgian firms. Journal of Business Finance & Accounting, 26(7‐8), 945-966.
Dittmar, A., & Mahrt-Smith, J. (2007). Corporate governance and the value of cash holdings. Journal of Financial Economics, 83(3), 599-634.
Dittmar, R. F. (2002). Nonlinear pricing kernels, kurtosis preference, and evidence from the cross section of equity returns. Journal of Finance, 369-403.
Eljelly, A. M. (2004). Liquidity-profitability tradeoff: an empirical investigation in an emerging market. International Journal of Commerce and Management,14(2), 48-61.
Farris II, M. T., Hutchison, P. D., & Hasty, R. W. (2011). Using cash-to-cash to benchmark service industry performance. Journal of Applied Business Research (JABR), 21(2).
Ferreira, M. A., & Vilela, A. S. (2004). Why do firms hold cash? Evidence from EMU countries. European Financial Management, 10(2), 295-319.
Guney, Y., Ozkan, A., & Ozkan, N. (2003). Additional international evidence on corporate cash holdings.
Holstrom, M. M. (1994). Evaluation of the geography component of K-12 teacher education in Santa Clara County, California.
Hutchison, P. D., Farris, M. T., & Anders, S. B. (2007). Cash-to-cash analysis and management. CPA journal, 77(8), 42.
Jordan, J., Lowe, J. Taylor, P. “Strategy and Financial Policy in UK small Firms” Journal of Business Finance and Accounting 1998.
Kalcheva, I., & Lins, K. V. (2007). International evidence on cash holdings and expected managerial agency problems. Review of Financial Studies, 20(4), 1087-1112.
Keown, A. J. (2003). Foundations of finance: The logic and practice of financial management.
Kim, C-S, D.C. Mauer, and A. E. Sherman, 1998, “The Determinants of Corporate liquidity: Theory and Evidence,” Journal of Financial and Quantitative Analysis 33: 305-334.
Moss, J. D., & Stine, B. (1993). Cash conversion cycle and firm size: a study of retail firms. Managerial Finance, 19(8), 25-34.
Myers, S. C. (1977). Determinants of corporate borrowing. Journal of financial economics, 5(2), 147-175.
Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of financial economics, 13(2), 187-221.
Opler, T., Pinkowitz, L., Stulz, R., & Williamson, R. (1999). The determinants and implications of corporate cash holdings. Journal of financial economics,52(1), 3-46.
Özbayrak, M., & Akgün, M. (2006). The effects of manufacturing control strategies on the cash conversion cycle in manufacturing systems.International Journal of Production Economics, 103(2), 535-550.
Padachi, K. (2006). Trends in working capital management and its impact on firms’ performance: an analysis of Mauritian small manufacturing firms.International Review of business research papers, 2(2), 45-58.
Richards, V. D., & Laughlin, E. J. (1980). A cash conversion cycle approach to liquidity analysis. Financial management, 32-38.
Saccurato, F. (1994). The study of working capital. Business Credit, 96(1), 36-37.
Saddour, K. (2006). The determinants and the value of cash holdings: Evidence from French firms. Cahier de recherche n, 6.
Stickney, C.P. (1993). Financial Statement Analysis. A Strategic Perspective. 2nd. ed. The Dryden Press.
San-Jose, L., Iturralde, T., & Maseda, A. (2008). Treasury management versus cash management. Available at SSRN 1088015.