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124021

The Impact of Corporate Governance Mechanisms on Working Capital Management Efficiency: Evidence from Egypt

Article

Last updated: 04 Jan 2025

Subjects

-

Tags

علوم المحاسبة وإدارة الأعمال

Abstract

    Abstract      This study aims at investigating the impact of corporate governance mechanisms on working capital management efficiency. A sample of 99 manufacturing firms listed on the Egyptian stock exchange is used for the period from 2014 to 2017. Using panel data analysis, generalized least square regression models with cross section weights are estimated to investigate the impact of the main characteristics of the board of directors, the characteristics of the audit committee and the institutional ownership on the efficient management of the working capital. The results indicate that the corporate governance mechanisms have significant impact on the working capital management efficiency.

DOI

10.21608/zcom.2019.124021

Keywords

Corporate Governance, Board of Directors, Audit Committee, working capital management, cash conversion cycle, Egypt

Authors

First Name

نعيم فهيم

Last Name

حنا

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، الزقازيق، مصر

Email

-

City

الزقازیق

Orcid

-

First Name

شيماء فکري

Last Name

مهني

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، الزقازيق، مصر

Email

-

City

الزقازیق

Orcid

-

First Name

رضوي إبراهيم مجدي

Last Name

الصارمي

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، الزقازيق، مصر

Email

-

City

الزقازیق

Orcid

-

Volume

41

Article Issue

3

Related Issue

18275

Issue Date

2019-07-01

Receive Date

2019-03-22

Publish Date

2019-07-01

Page Start

49

Page End

96

Print ISSN

1110-7731

Online ISSN

2735-4512

Link

https://zcom.journals.ekb.eg/article_124021.html

Detail API

https://zcom.journals.ekb.eg/service?article_code=124021

Order

9

Type

تجاریة کل ما یتعلق بالعلوم التجاریة

Type Code

1,572

Publication Type

Journal

Publication Title

مجلة البحوث التجارية

Publication Link

https://zcom.journals.ekb.eg/

MainTitle

The Impact of Corporate Governance Mechanisms on Working Capital Management Efficiency: Evidence from Egypt

Details

Type

Article

Created At

23 Jan 2023