1Marc Deloof. Does Working Capital Management Affect Profitability of Belgian Firms [ J] . Journal of Business Finance and Accounting, 2003, April/May.
2Garciateruel, Pedro Juan and Pedro Martinez -solano. Effects of Working Capital Management on SME Profitability [ J ] . International Jour- nal of Managerial Finance, Vol. 3, No. 2, P164 - 177.
3Ioannis Lazaridis, Ph.D. and Dimitrios Tryofonidis, M. Sc. Relationship between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange [ J ] . Financial management and analysis, 2006, 19 (1) : 26 -35.
4Shin, H.H. , L. Soenen. Efficiency of Working Capital and Corporate Profitability [ J ] . Financial Practice and Education, 1998, 8 (2) : 37 - 45.
5Manuel L Jose, Carol Lancaster, Jerry L Stevens. Corporate Returns and Cash Conversion Cycles [ J ] - Journal of Economies and Fi- nance, 1996 (Spring) : 33 -46.
