集团企业资金集中管理外文翻译
10页1、浙 江 工 商 大 学 财 务 与 会 计 学 院 本 科 毕 业 论 文.外文翻译编号:时间:2021年x月x日书山有路勤为径,学海无涯苦作舟页码:第1页 共1页外文翻译之一The focus of working capital managementin UK small firms(节选)Author:Carole Howorth,Paul WestheadNationality:Nottingham NG8 1BB, UK Derivation: Management Accounting Research NO.14,2003, PP.94111 Abstract Working capital management routines of a large random sample of small companies in the UK are examined. Considerable variability in the take-up of 11 working capital management routines was detected. Principal
2、 components analysis and cluster analysis confirm the identification of four distinct types of companies with regard to patterns of working capital management. The first three types of companies focused upon cash management, stock or debtors routines respectively, whilst the fourth type were less likely to take-up any working capital management routines. Influences on the amount and focus of working capital management are discussed. Multinomial logistic regression analysis suggests that the sele
3、cted independent variables successfully discriminated between the four types of companies. The results suggest that small companies focus only on areas of working capital management where they expect to improve marginal returns. The difficulties of establishing causality are highlighted and implications for academics, policy-makers and practitioners are reported.Conclusions and implicationsThe aim of this study has been to encourage additional research, rather than to provide an exhaustive revie
4、w of all the factors associated with the take-up of working capital management routines by small companies. Three theories guided the selection of the independent variables explored in this study. The RBV highlighted that small firms have idiosyncratic bundles of resources associated with the take-up of working capital management routines. Agency theory identified the influence of external stakeholders as well as differences between small and large firms. Transactions costs theory indicated that
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