Impact of cash conversion cycle on cash holding – A study on FMCG sector

Accounting

关键词: Cash conversion cycle;    Cash holding;    Liquidity;    Profitability;   

DOI  :  10.5267/j.ac.2015.11.002

来源: DOAJ

【 摘 要 】

In today’s environment, cash conversion cycle is randomly used as a measure of liquidity of the organizations. Cash conversion cycle is considered as the length of time between raw-materials and collection of cash from debtors. It can be used as a benchmarking competitors or comparing companies. On the other hand, Cash holding is one of the most important financial decisions that a manager has to make in any organization. Some organizations hold more cash and some organizations hold less cash. In this study, we perform a survey to make a relationship between Cash Conversion Cycle and Cash Holding.

【 授权许可】

Unknown