Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Capital Main Page
Ali, A. 1994. The incremental information content of earnings, working capital from operations, and cash flows. Journal of Accounting Research (Spring): 61-74.
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Banham, R. 2013. The 2013 CFO/Rel working capital scorecard: Still not working. Working capital performance among large U.S. public companies has improved only marginally over the last two years, according to REL Consulting's annual survey. CFO (June): 44-50.
Banham, R. 2013. Skin in the game. CFO (June): 47. (Working capital).
Beyer, R. 1949. Pricing products to yield planned return on plant and working capital investments. N.A.C.A. Bulletin (October): 143-152.
CFO. 2013. The 2013. CFO/REL working capital scorecard. CFO (June): 50-52.
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Cote, J. M. and C. K. Latham. 1999. The merchandising ratio: A comprehensive measure of working capital strategy. Issues in Accounting Education (May): 255-267.
Doggett, R. E. 1980. Managing working capital. Management Accounting (December): 19-20, 22, 24.
Drake, D. F. 1977. Discussion of hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 219-224.
Dyreng, S. D., W. J. Mayew and K. Schipper. 2017. Evidence of manager intervention to avoid working capital deficits. Contemporary Accounting Research 34(2): 697-725.
Elder, R. G. 1968. A financial concept of working capital and its effects on accounting. Management Accounting (August): 23-26.
Elnicki, R. A. 1977. Hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 209-218.
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Hobbs, J. B. 1966. Double-entry and working capital analysis. The Accounting Review (October): 763-767.
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Johnson, E. 1950. Working capital yields to budgetary control. N.A.C.A. Bulletin (July): 1333-1346.
Katz, D. M. 2010. Working it out: The recession triggered a meltdown in working capital performance, but also inspired numerous efforts to improve. Will they last? CFO (June): 36-43.
Katz, D. M. 2011. Easing the squeeze: As sales revive and coffers swell, companies seem less intent on wringing cash out of working capital. CFO (July/August): 44-51.
Mann, O. A. 1918. Working capital for rate-making purposes. Journal of Accountancy (November): 340-342.
Mauriello, J. A. 1962. The working capital concept - A restatement. The Accounting Review (January): 39-43.
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Park, C. and J. W. Gladson. 1963. Working Capital. The Macmillan Company.
Seidner, A. G. 1990. Investing excess working capital. Management Accounting (March): 24-27.
Shepherd, H. I. and W. H. Johnson Jr. 1925. A bank's relation to the problems of vested and working capital. N.A.C.A. Bulletin (November 16): 197-208.
Staubus, G. J. 1966. Alternative asset flow concepts. The Accounting Review (July): 397-412. (The asset flow concepts include: 1. Earnings, 2. the working capital concept of funds flow from operations, 3. the net quick asset version of funds flow from operations, and 4. a literal cash flow from operations).
Strischek, D. 2001. A banker's perspective on working capital and cash flow management. Strategic Finance (October): 38-45.
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Wolk, H. I., G. A. Porter and D. E. Vetter. 1989. Net working capital investment and capital budgeting analysis: Some pedagogical insights. Journal of Accounting Education 7(2): 253-262.