@incollection{,
	
					
					
					518EED1DCB576269246529781A27CD5A
				,
	author={{Mukete EmmanuelMbella} and {Yvan NathanealNgongang} and {Catholic University Institute of Buea}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1864756
}

@incollection{b0,
	
	
		,
	title={{A goal programming model for working capital management}}
		,
	author={{
			JDAggarwal
		}}
	
	
		,
	journal={{Finance Journal India}}
		
			2
			1
			
			,
	year={2002}
		
	

}

@book{b1,
	
	
		,
	title={{Corporate Financial Management (4 th Ed}}
		,
	author={{
			GArnold
		}}
		
			,
	year={2008}
			,
	publisher={Prentice Hall}
			
			,
	address={Essex}
		
	

}

@incollection{b2,
	
	
		,
	title={{Efficiency of Indian Manufacturing Firms: Textile Industry as a case study}}
		,
	author={{
			ABhandari
		} and {
			PMaiti
		}}
		
	
	
		,
	journal={{International Journal of Business Economics}}
		
			6
			1
			
			,
	year={2007}
		
	

}

@book{b3,
	
	
		,
	author={{
			Brealey
		} and {
			MBowen
		} and {
			MMorara
		} and {
			SMureithi
		}}
		
		
		
		,
	title={{Management of business challenges}}
				
			,
	year={2009}
		
	

}

@incollection{b4,
	
	
		,
	title={{Does Working Capital Management Affect Profitability of Belgian Firms?}}
		,
	author={{
			MDeloof
		}}
	
	
		,
	journal={{Journal of Business Finance and Accounting}}
		
			30
			3
			
			,
	year={2003}
		
	

}

@incollection{b5,
	
	
		,
	title={{Liquidity-profitability Trade off: An empirical investigation in an Emerging Market}}
		,
	author={{
			MEgbide
		}}
	
	
		,
	journal={{International Journal of Commerce 4 Management}}
		
			14
			1
			
			,
	year={2009}
		
	

}

@incollection{b6,
	
	
		,
	title={{The Effects of Transaction Costs, Payment Terms and Power on the 'Level of Raw Materials Inventories}}
		,
	author={{
			GEmery
		} and {
			MMarques
		}}
		
	
	
		,
	journal={{Journal of Operations Management}}
		
			29
			1
			
			,
	year={2011}
		
	

}

@incollection{b7,
	
	
		,
	title={{The impact of firms' capital expenditure on working capital Management. An empirical study across industries in Thailand}}
		,
	author={{
			&Falope
		} and {
			Ajilore
		}}
		
	
	
		,
	journal={{International Management Review}}
		
			1
			1
			
			,
	year={2009}
		
	

}

@incollection{b8,
	
	
		,
	title={{An Analysis of Working Capital Management results Across Industries}}
		,
	author={{
			GFilbeck
		} and {
			TKrueger
		}}
		
	
	
		,
	journal={{International Journal of Business}}
		
			20
			2
			
			,
	year={2005}
		
	

}

@incollection{b9,
	
	
		,
	title={{International Working Capital Practices in the UK}}
		,
	author={{
			Gill
		} and {
			CRicci
		} and {
			NDi Vito
		}}
		
		
	
	
		,
	journal={{European Financial Management}}
		
			6
			1
			
			,
	year={2010}
		
	

}

@incollection{b10,
	
	
		,
	title={{Financial management for decision makers (4 th Ed}}
		,
	author={{
			Gracia-Teruel &Martinez-Solano
		}}
	
	
		,
	booktitle={{New Jersey. Patience Hall}}
				
			,
	year={2010}
		
	

}

@incollection{b11,
	
	
		,
	title={{Leverage Impact of Working Capital in Small Businesses}}
		,
	author={{
			KargarKarakuman
		} and {
			JBlumenthal
		} and {
			R
		}}
		
		
	
	
		,
	journal={{MA Journal}}
		
			14
			6
			
			,
	year={2010}
		
	

}

@book{b12,
	
	
		,
	title={{The relationship between working capital Management and profitability of Companies listed at the NSE. Unpublished MBA Research project}}
		,
	author={{
			&Kohler
		} and {
			Kithii
		}}
		
		
			,
	year={2008}
		
		
			University of Nairobi
		
	

}

@incollection{b13,
	
	
		,
	title={{Changes in working capital of small firms in relation to changes in Economic activity}}
		,
	author={{
			Lantz
		}}
	
	
		,
	journal={{Mid-American Journal of Business}}
		
			10
			2
			
			,
	year={2008}
		
	

}

@incollection{b14,
	
	
		,
	title={{An empirical exploration into optimal working capital Management on public listed companies in Malaysia}}
		,
	author={{
			ALawal
		} and {
			TIrene
		} and {
			SLee
		}}
		
		
	
	
		,
	booktitle={{Proceeding of the 3 rd UNITEN International Business Conference (UIBMC)}}
				eeding of the 3 rd UNITEN International Business Conference (UIBMC)
		
			,
	year={2003}
			
		
	

}

@book{b15,
	
	
		,
	title={{}}
		,
	author={{
			MalaysiaDecember
		}}
		
	

}

@incollection{b16,
	
	
		,
	title={{A Vietnam Case}}
		,
	author={{
			&Maness
		} and {
			Zietlow
		}}
		
	
	
		,
	journal={{International Research Journal of Finance and Economics}}
		
			49
			1
			
			,
	year={2005}
		
	

}

@incollection{b17,
	
	
		,
	title={{The Influence of Working Capital Management Components on Corporate Profitability: A Survey on Kenyan Listed Firms}}
		,
	author={{
			DMathuva
		}}
	
	
		,
	journal={{Research Journal of Business management}}
		
			4
			1
			
			,
	year={2010}
		
	

}

@incollection{b18,
	
	
		,
	title={{Determinants of Corporate Performance of Malaysian Companies}}
		,
	author={{
			&Moss
		} and {
			Stine
		}}
		
	
	
		,
	journal={{Fourth Asia Pacific Interdisciplinary Research in Accounting Conference}}
		
			1
			1
			
			,
	year={2004}
		
	

}

@book{b19,
	
	
		,
	title={{Essentials of Financial Management (4 th Ed}}
		,
	author={{
			&Phass
		} and {
			Hike
		}}
		
		
			,
	year={2007}
			,
	publisher={Harper Collins Publishers}
			,
	address={New York, NY}
		
	

}

@incollection{b20,
	
	
		,
	title={{Working Capital Management and Profitability -Case of Pakistani Firms}}
		,
	author={{
			ARaheman
		} and {
			MNasr
		}}
		
	
	
		,
	journal={{International Review of business Research Papers}}
		
			3
			1
			
			,
	year={2007}
		
	

}

@incollection{b21,
	
	
		,
	title={{Efficiency of Working Capital and Corporate Profitability}}
		,
	author={{
			HShin
		} and {
			Soeneni
		}}
		
	
	
		,
	journal={{Financial Practice and Education}}
		
			8
			2
			
			,
	year={1998}
		
	

}

@incollection{b22,
	
	
		,
	title={{An empirical analysis of corporate survival and growth: Evidence from efficient Working Capital Management}}
		,
	author={{
			TeruelMarti
		} and {
			&Nez-Solanen
		}}
		
	
	
		,
	journal={{International Journal of Scholarly Academic Intellectual Diversity}}
		
			12
			1
			
			,
	year={2007}
		
	

}