Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal

Detalhes bibliográficos
Autor(a) principal: Velez, Afonso Miguel De Melo Tomaz Diogo
Data de Publicação: 2020
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/106988
Resumo: This Work Project analyses the relationship betweenliquidity, proxied by Cash Conversion Cycle and Liquidity Ratios,and Return on Assets, namely how and to what extent these variables associate.Based on a sample of Portuguese retail companies forthe period 2016-2018,the results show thatDays Payable Outstanding and Days Sales Outstanding havea significant influence in profitabilitywhereasDays Inventory Outstanding doesnot. Moreover, liquidity profiles and sources of profitability differ between smallerand biggercompanies.The research is relevant to working capital management and addresses to managers whocan improve profitabilityby reducing liquidity.
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spelling Is liquidity associate to profitabilitry? An analysis of the retail industry in PortugalCash conversion cycleLiquidity ratiosRetail industryReturn on assets.Domínio/Área Científica::Ciências Sociais::Economia e GestãoThis Work Project analyses the relationship betweenliquidity, proxied by Cash Conversion Cycle and Liquidity Ratios,and Return on Assets, namely how and to what extent these variables associate.Based on a sample of Portuguese retail companies forthe period 2016-2018,the results show thatDays Payable Outstanding and Days Sales Outstanding havea significant influence in profitabilitywhereasDays Inventory Outstanding doesnot. Moreover, liquidity profiles and sources of profitability differ between smallerand biggercompanies.The research is relevant to working capital management and addresses to managers whocan improve profitabilityby reducing liquidity.Ferreira, LeonorRUNVelez, Afonso Miguel De Melo Tomaz Diogo2020-11-12T10:04:30Z2020-01-222020-01-032020-01-22T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/106988TID:202495701enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:51:45Zoai:run.unl.pt:10362/106988Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:40:50.123170Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
title Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
spellingShingle Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
Velez, Afonso Miguel De Melo Tomaz Diogo
Cash conversion cycle
Liquidity ratios
Retail industry
Return on assets.
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
title_full Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
title_fullStr Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
title_full_unstemmed Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
title_sort Is liquidity associate to profitabilitry? An analysis of the retail industry in Portugal
author Velez, Afonso Miguel De Melo Tomaz Diogo
author_facet Velez, Afonso Miguel De Melo Tomaz Diogo
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Velez, Afonso Miguel De Melo Tomaz Diogo
dc.subject.por.fl_str_mv Cash conversion cycle
Liquidity ratios
Retail industry
Return on assets.
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Cash conversion cycle
Liquidity ratios
Retail industry
Return on assets.
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description This Work Project analyses the relationship betweenliquidity, proxied by Cash Conversion Cycle and Liquidity Ratios,and Return on Assets, namely how and to what extent these variables associate.Based on a sample of Portuguese retail companies forthe period 2016-2018,the results show thatDays Payable Outstanding and Days Sales Outstanding havea significant influence in profitabilitywhereasDays Inventory Outstanding doesnot. Moreover, liquidity profiles and sources of profitability differ between smallerand biggercompanies.The research is relevant to working capital management and addresses to managers whocan improve profitabilityby reducing liquidity.
publishDate 2020
dc.date.none.fl_str_mv 2020-11-12T10:04:30Z
2020-01-22
2020-01-03
2020-01-22T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/106988
TID:202495701
url http://hdl.handle.net/10362/106988
identifier_str_mv TID:202495701
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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