Abstract
Working Capital Management which includes managing short-term assets and liabilities has a significant impact on a firm’s performance. The purpose of this study is to investigate the impact of working capital management on the earnings per share (EPS) of the cement companies in Bangladesh. The authors used the secondary data collected from annual reports of the Dhaka Stock Exchange (DSE) listed cement companies over the period of 2009-2015. The study used cash conversion cycle as a proxy for Working Capital Management and used the panel data regression technique. The empirical evidence shows that there is an insignificant negative impact of the cash conversion cycle on earnings per share of the cement companies. Size (natural log of assets) and leverage (TD/TA) of the sample firms during the period also have an insignificant negative impact on EPS.
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