Abstract
This research focuses on the impact of working capital management on the financial performance of plastic companies in Vietnam. Data of 28 plastic firms during the period 2014 to 2019 were collected. Econometric regression analysis was conducted on the data to determine the magnitude of relationships between working capital components and the financial performance of these companies. The research results show that the random effects model explains the relationship between the independent variables and the financial performance of the company better. The researcher found that there is a positive relationship between the inventory conversion period, the current assets ratioand the return on assets ratioand the negative relationship between the receivables conversion periodand return on assets ratio.Nguồn tin: Journal of Trade Science
