Investigating the determinants of working capital in the Gulf Cooperation Council

<p dir="ltr">This study aims to identify the determinants affecting the working capital of non-financial companies listed on the Gulf Cooperation Council (GCC). All non-financial companies listed on Qatar, Oman, Saudi Arabia, United Arab Emirates, Bahrain, and Kuwait were collected a...

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Main Author: Bashar Abu Khalaf (17541639) (author)
Other Authors: Antoine B. Awad (17541645) (author), Mohammed Nassr (17541765) (author)
Published: 2023
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author Bashar Abu Khalaf (17541639)
author2 Antoine B. Awad (17541645)
Mohammed Nassr (17541765)
author2_role author
author
author_facet Bashar Abu Khalaf (17541639)
Antoine B. Awad (17541645)
Mohammed Nassr (17541765)
author_role author
dc.creator.none.fl_str_mv Bashar Abu Khalaf (17541639)
Antoine B. Awad (17541645)
Mohammed Nassr (17541765)
dc.date.none.fl_str_mv 2023-06-22T03:00:00Z
dc.identifier.none.fl_str_mv 10.22495/jgrv12i3art1
dc.relation.none.fl_str_mv https://figshare.com/articles/journal_contribution/Investigating_the_determinants_of_working_capital_in_the_Gulf_Cooperation_Council/24717369
dc.rights.none.fl_str_mv CC BY 4.0
info:eu-repo/semantics/openAccess
dc.subject.none.fl_str_mv Commerce, management, tourism and services
Accounting, auditing and accountability
Banking, finance and investment
Business systems in context
Economics
Econometrics
Working Capital
Agency Theory
Pecking Order Theory
Panel Regression
GCC
dc.title.none.fl_str_mv Investigating the determinants of working capital in the Gulf Cooperation Council
dc.type.none.fl_str_mv Text
Journal contribution
info:eu-repo/semantics/publishedVersion
text
contribution to journal
description <p dir="ltr">This study aims to identify the determinants affecting the working capital of non-financial companies listed on the Gulf Cooperation Council (GCC). All non-financial companies listed on Qatar, Oman, Saudi Arabia, United Arab Emirates, Bahrain, and Kuwait were collected and resulted in a total of 532 companies during the period of 2008–2021. The final sample included 135 companies (25.38 percent of the total number of non-financial companies in the GCC) that had at least 10 years of data out of the 14 years. This paper applied the panel regression (random and fixed effects techniques); the insignificant result of the Hausman test favored the random effect results. The results argued that there is a negative significant effect of leverage, profitability, and firm size on working capital. This suggests that high-leveraged companies tend to have less working capital and this is due to the commitment to servicing the debts. In addition, large companies tend to have less working capital since they have huge expenses to pay and this affects negatively their working capital level. Also, an interesting result is that highly profitable companies tend to have less working capital since they include themselves in more projects. While, there is a positive significant effect of growth and cash flow on working capital, which confirms that high-growth companies tend to have better working capital.</p><h2>Other Information</h2><p dir="ltr">Published in: Journal of Governance and Regulation<br>License: <a href="https://creativecommons.org/licenses/by/4.0" target="_blank">https://creativecommons.org/licenses/by/4.0</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.22495/jgrv12i3art1" target="_blank">https://dx.doi.org/10.22495/jgrv12i3art1</a></p>
eu_rights_str_mv openAccess
id Manara2_598fdc6af16da63c0d320e8e406c4736
identifier_str_mv 10.22495/jgrv12i3art1
network_acronym_str Manara2
network_name_str Manara2
oai_identifier_str oai:figshare.com:article/24717369
publishDate 2023
repository.mail.fl_str_mv
repository.name.fl_str_mv
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rights_invalid_str_mv CC BY 4.0
spelling Investigating the determinants of working capital in the Gulf Cooperation CouncilBashar Abu Khalaf (17541639)Antoine B. Awad (17541645)Mohammed Nassr (17541765)Commerce, management, tourism and servicesAccounting, auditing and accountabilityBanking, finance and investmentBusiness systems in contextEconomicsEconometricsWorking CapitalAgency TheoryPecking Order TheoryPanel RegressionGCC<p dir="ltr">This study aims to identify the determinants affecting the working capital of non-financial companies listed on the Gulf Cooperation Council (GCC). All non-financial companies listed on Qatar, Oman, Saudi Arabia, United Arab Emirates, Bahrain, and Kuwait were collected and resulted in a total of 532 companies during the period of 2008–2021. The final sample included 135 companies (25.38 percent of the total number of non-financial companies in the GCC) that had at least 10 years of data out of the 14 years. This paper applied the panel regression (random and fixed effects techniques); the insignificant result of the Hausman test favored the random effect results. The results argued that there is a negative significant effect of leverage, profitability, and firm size on working capital. This suggests that high-leveraged companies tend to have less working capital and this is due to the commitment to servicing the debts. In addition, large companies tend to have less working capital since they have huge expenses to pay and this affects negatively their working capital level. Also, an interesting result is that highly profitable companies tend to have less working capital since they include themselves in more projects. While, there is a positive significant effect of growth and cash flow on working capital, which confirms that high-growth companies tend to have better working capital.</p><h2>Other Information</h2><p dir="ltr">Published in: Journal of Governance and Regulation<br>License: <a href="https://creativecommons.org/licenses/by/4.0" target="_blank">https://creativecommons.org/licenses/by/4.0</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.22495/jgrv12i3art1" target="_blank">https://dx.doi.org/10.22495/jgrv12i3art1</a></p>2023-06-22T03:00:00ZTextJournal contributioninfo:eu-repo/semantics/publishedVersiontextcontribution to journal10.22495/jgrv12i3art1https://figshare.com/articles/journal_contribution/Investigating_the_determinants_of_working_capital_in_the_Gulf_Cooperation_Council/24717369CC BY 4.0info:eu-repo/semantics/openAccessoai:figshare.com:article/247173692023-06-22T03:00:00Z
spellingShingle Investigating the determinants of working capital in the Gulf Cooperation Council
Bashar Abu Khalaf (17541639)
Commerce, management, tourism and services
Accounting, auditing and accountability
Banking, finance and investment
Business systems in context
Economics
Econometrics
Working Capital
Agency Theory
Pecking Order Theory
Panel Regression
GCC
status_str publishedVersion
title Investigating the determinants of working capital in the Gulf Cooperation Council
title_full Investigating the determinants of working capital in the Gulf Cooperation Council
title_fullStr Investigating the determinants of working capital in the Gulf Cooperation Council
title_full_unstemmed Investigating the determinants of working capital in the Gulf Cooperation Council
title_short Investigating the determinants of working capital in the Gulf Cooperation Council
title_sort Investigating the determinants of working capital in the Gulf Cooperation Council
topic Commerce, management, tourism and services
Accounting, auditing and accountability
Banking, finance and investment
Business systems in context
Economics
Econometrics
Working Capital
Agency Theory
Pecking Order Theory
Panel Regression
GCC