{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,18]],"date-time":"2026-03-18T05:25:36Z","timestamp":1773811536312,"version":"3.50.1"},"reference-count":57,"publisher":"Springer Science and Business Media LLC","issue":"2","license":[{"start":{"date-parts":[[2023,4,29]],"date-time":"2023-04-29T00:00:00Z","timestamp":1682726400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2023,4,29]],"date-time":"2023-04-29T00:00:00Z","timestamp":1682726400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["Oper. Res. Forum"],"DOI":"10.1007\/s43069-023-00217-4","type":"journal-article","created":{"date-parts":[[2023,4,29]],"date-time":"2023-04-29T08:02:18Z","timestamp":1682755338000},"update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":27,"title":["Evaluating the Super-Efficiency of Working Capital Management Using Data Envelopment Analysis: Does COVID-19 Matter?"],"prefix":"10.1007","volume":"4","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1728-6028","authenticated-orcid":false,"given":"Ahmed Mohamed","family":"Habib","sequence":"first","affiliation":[]},{"given":"Umar Nawaz","family":"Kayani","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2023,4,29]]},"reference":[{"issue":"1","key":"217_CR1","doi-asserted-by":"publisher","first-page":"14","DOI":"10.1007\/s43069-022-00131-1","volume":"3","author":"LA Garrow","year":"2022","unstructured":"Garrow LA, Lurkin V, Marla L (2022) Airline OR Innovations Soar During COVID-19 Recovery. Oper Res Forum 3(1):14. https:\/\/doi.org\/10.1007\/s43069-022-00131-1","journal-title":"Operations Research Forum"},{"key":"217_CR2","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2021.05.044","author":"Z He","year":"2021","unstructured":"He Z, Nagel S, Song Z (2021) Treasury inconvenience yields during the COVID-19 crisis. J Financ Econ. https:\/\/doi.org\/10.1016\/j.jfineco.2021.05.044","journal-title":"J Financ Econ"},{"issue":"4","key":"217_CR3","doi-asserted-by":"publisher","first-page":"68","DOI":"10.1007\/s43069-021-00112-w","volume":"2","author":"A Nagurney","year":"2021","unstructured":"Nagurney A (2021) A Multiperiod Supply Chain Network Optimization Model with Investments in Labor Productivity Enhancements in an Era of COVID-19 and Climate Change. Oper Res Forum 2(4):68. https:\/\/doi.org\/10.1007\/s43069-021-00112-w","journal-title":"Operations Research Forum"},{"issue":"3","key":"217_CR4","doi-asserted-by":"publisher","first-page":"31","DOI":"10.1007\/s43069-021-00072-1","volume":"2","author":"A Nagurney","year":"2021","unstructured":"Nagurney A, Dutta P (2021) A Multiclass, Multiproduct Covid-19 Convalescent Plasma Donor Equilibrium Model. Oper Res Forum 2(3):31. https:\/\/doi.org\/10.1007\/s43069-021-00072-1","journal-title":"Operations Research Forum"},{"issue":"3","key":"217_CR5","doi-asserted-by":"publisher","first-page":"13","DOI":"10.1007\/s43069-020-0014-9","volume":"1","author":"ST Rassia","year":"2020","unstructured":"Rassia ST (2020) How Architecture Fails in Conditions of Crisis: a Discussion on the Value of Interior Design over the COVID-19 Outbreak. SN Oper Res Forum 1(3):13. https:\/\/doi.org\/10.1007\/s43069-020-0014-9","journal-title":"SN Operations Research Forum"},{"key":"217_CR6","unstructured":"World Health Organization (\u200e2020)\u200e Coronavirus disease (\u200eCOVID-19)\u200e: situation report, 209. World Health Organization. https:\/\/apps.who.int\/iris\/handle\/10665\/333897\/RefSource"},{"key":"217_CR7","unstructured":"World Health Organization (2021a) Weekly operational update on COVID-19. World Health Organization. https:\/\/www.who.int\/publications\/m\/item\/weekly-operational-update-on-covid-19---30-august-2021"},{"key":"217_CR8","unstructured":"World Health Organization (2021b) WHO-convened global study of origins of SARS-CoV-2: China Part [Joint Report]. World Health Organization. https:\/\/www.who.int\/publications\/i\/item\/who-convened-global-study-of-origins-of-sars-cov-2-china-part"},{"issue":"2","key":"217_CR9","doi-asserted-by":"publisher","first-page":"802","DOI":"10.1016\/j.jfineco.2021.03.005","volume":"141","author":"W Ding","year":"2021","unstructured":"Ding W, Levine R, Lin C, Xie W (2021) Corporate immunity to the COVID-19 pandemic. J Financ Econ 141(2):802\u2013830. https:\/\/doi.org\/10.1016\/j.jfineco.2021.03.005","journal-title":"J Financ Econ"},{"key":"217_CR10","unstructured":"He L (2020)\u00a0The coronavirus could cost China\u2019s economy $60 billion this quarter. Beijing will have to act fast to avert a bigger hit.\u00a0https:\/\/edition.cnn.com\/2020\/01\/31\/economy\/china-economy-coronavirus\/index.html. Accessed 30 Aug\u00a02021"},{"issue":"3","key":"217_CR11","doi-asserted-by":"publisher","first-page":"32","DOI":"10.1007\/s43069-022-00155-7","volume":"3","author":"AM Habib","year":"2022","unstructured":"Habib AM, Mourad N (2022) Analyzing the Efficiency of Working Capital Management: a New Approach Based on DEA-Malmquist Technology. Oper Res Forum 3(3):32. https:\/\/doi.org\/10.1007\/s43069-022-00155-7","journal-title":"Operations Research Forum"},{"issue":"7","key":"217_CR12","doi-asserted-by":"publisher","first-page":"1567","DOI":"10.1108\/cg-12-2021-0440","volume":"22","author":"AM Habib","year":"2022","unstructured":"Habib AM, Kayani UN (2022) Does the efficiency of working capital management affect a firm\u2019s financial distress? Evidence from UAE. Corp Gov Int J Bus Soc 22(7):1567\u20131586. https:\/\/doi.org\/10.1108\/cg-12-2021-0440","journal-title":"Corporate Governance: The international journal of business in society"},{"issue":"2","key":"217_CR13","doi-asserted-by":"publisher","first-page":"343","DOI":"10.1108\/IJoEM-11-2017-0439","volume":"14","author":"M Salehi","year":"2019","unstructured":"Salehi M, Mahdavi N, Dari ZA, S., & Tarighi, H. (2019) Association between the availability of financial resources and working capital management with stock surplus returns in Iran. Int J Emerg Mark 14(2):343\u2013361. https:\/\/doi.org\/10.1108\/IJoEM-11-2017-0439","journal-title":"Int J Emerg Mark"},{"key":"217_CR14","unstructured":"Tandoh JK (2020) Working Capital Management and Economics Policy Uncertainty.\u00a0Master\u2019s Thesis, South Dakota State University. https:\/\/openprairie.sdstate.edu\/etd\/4100"},{"key":"217_CR15","unstructured":"Chang CC, Kam TY, Chang YC, Liu CC\u00a0(2019) Effects of the 2008 Financial Crisis on the Working Capital Management Policy of US Enterprises. Int J Bus Eco\u00a018(2):121\u2013139. https:\/\/ijbe.fcu.edu.tw\/assets\/ijbe\/past_issue\/No.18-2\/pdf\/vol_18-2-1.pdf"},{"key":"217_CR16","doi-asserted-by":"publisher","unstructured":"Habib AM (2022) Does the efficiency of working capital management and environmental, social, and governance performance affect a firm\u2019s value? Evidence from the United States. Financial Markets, Institutions and Risks\u00a06(3):18\u201325. https:\/\/doi.org\/10.21272\/fmir.6(3).18-25.2022","DOI":"10.21272\/fmir.6(3).18-25.2022"},{"issue":"3","key":"217_CR17","doi-asserted-by":"publisher","first-page":"846","DOI":"10.1016\/j.ejor.2019.03.022","volume":"277","author":"J Peng","year":"2019","unstructured":"Peng J, Zhou Z (2019) Working capital optimization in a supply chain perspective. Eur J Oper Res 277(3):846\u2013856. https:\/\/doi.org\/10.1016\/j.ejor.2019.03.022","journal-title":"Eur J Oper Res"},{"issue":"18","key":"217_CR18","doi-asserted-by":"publisher","first-page":"11251","DOI":"10.3390\/su141811251","volume":"14","author":"T Ben Hassen","year":"2022","unstructured":"Ben Hassen T (2022) The GCC Economies in the Wake of COVID-19: Toward Post-Oil Sustainable Knowledge-Based Economies? Sustainability 14(18):11251. https:\/\/doi.org\/10.3390\/su141811251","journal-title":"Sustainability"},{"key":"217_CR19","doi-asserted-by":"publisher","unstructured":"Alrahamneh L, Chu EY, Hong M (2020) The Implications of Debt Financing on Working Capital Management Efficiency: Evidence from MENA Emerging Markets. Int J Ind Manag\u00a08(1):62\u201367. https:\/\/doi.org\/10.15282\/ijim.8.0.2020.5764","DOI":"10.15282\/ijim.8.0.2020.5764"},{"key":"217_CR20","doi-asserted-by":"crossref","unstructured":"Zimon G (2021) Working Capital. Encyclopedia\u00a01(3):764\u2013772. https:\/\/www.mdpi.com\/2673-8392\/1\/3\/58","DOI":"10.3390\/encyclopedia1030058"},{"issue":"4","key":"217_CR21","doi-asserted-by":"publisher","first-page":"169","DOI":"10.3390\/jrfm14040169","volume":"14","author":"G Zimon","year":"2021","unstructured":"Zimon G, Tarighi H (2021) Effects of the COVID-19 Global Crisis on the Working Capital Management Policy: Evidence from Poland. J Risk Financ Manag 14(4):169. https:\/\/doi.org\/10.3390\/jrfm14040169","journal-title":"Journal of Risk and Financial Management"},{"issue":"2","key":"217_CR22","doi-asserted-by":"publisher","first-page":"517","DOI":"10.1007\/s11187-011-9317-8","volume":"39","author":"S Ba\u00f1os-Caballero","year":"2012","unstructured":"Ba\u00f1os-Caballero S, Garc\u00eda-Teruel PJ, Mart\u00ednez-Solano P (2012) How does working capital management affect the profitability of Spanish SMEs? Small Bus Econ 39(2):517\u2013529. https:\/\/doi.org\/10.1007\/s11187-011-9317-8","journal-title":"Small Bus Econ"},{"key":"217_CR23","doi-asserted-by":"publisher","first-page":"297","DOI":"10.1016\/S2212-5671(16)00037-X","volume":"35","author":"FW Kasiran","year":"2016","unstructured":"Kasiran FW, Mohamad NA, Chin O (2016) Working Capital Management Efficiency: A Study on the Small Medium Enterprise in Malaysia. Procedia Econom Bus Adm 35:297\u2013303. https:\/\/doi.org\/10.1016\/S2212-5671(16)00037-X","journal-title":"Procedia Economics and Finance"},{"key":"217_CR24","doi-asserted-by":"publisher","unstructured":"Lyngstadaas H (2020) Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms. J Manag Cont\u00a031(4):403\u2013450. https:\/\/doi.org\/10.1007\/s00187-020-00306-z","DOI":"10.1007\/s00187-020-00306-z"},{"issue":"1","key":"217_CR25","doi-asserted-by":"publisher","first-page":"75","DOI":"10.1108\/JIBR-02-2018-0056","volume":"11","author":"P Prasad","year":"2019","unstructured":"Prasad P, Sivasankaran N, Paul S, Kannadhasan M (2019) Measuring impact of working capital efficiency on financial performance of a firm. J Indian Bus Res 11(1):75\u201394. https:\/\/doi.org\/10.1108\/JIBR-02-2018-0056","journal-title":"Journal of Indian Business Research"},{"issue":"3","key":"217_CR26","doi-asserted-by":"publisher","first-page":"313","DOI":"10.1007\/s40622-014-0043-3","volume":"41","author":"M Singhania","year":"2014","unstructured":"Singhania M, Sharma N, Yagnesh Rohit J (2014) Working capital management and profitability: evidence from Indian manufacturing companies. Decision 41(3):313\u2013326. https:\/\/doi.org\/10.1007\/s40622-014-0043-3","journal-title":"Decision"},{"issue":"2","key":"217_CR27","doi-asserted-by":"publisher","first-page":"605","DOI":"10.1007\/s11135-015-0166-4","volume":"50","author":"M Tahir","year":"2016","unstructured":"Tahir M, Anuar MBA (2016) The determinants of working capital management and firms performance of textile sector in pakistan. Qual Quant 50(2):605\u2013618. https:\/\/doi.org\/10.1007\/s11135-015-0166-4","journal-title":"Qual Quant"},{"key":"217_CR28","unstructured":"Valipour H, Jamshidi A (2012) Determining the Optimal Efficiency Index of Working Capital Management and its Relationship with Efficiency of Assets in Categorized Industries: Evidence from Tehran Stock Exchange (TSE). Adv Manag App Econ 2(2):191\u2013209. http:\/\/www.scienpress.com\/download.asp?ID=260"},{"key":"217_CR29","doi-asserted-by":"publisher","unstructured":"Seth H, Chadha S, Sharma SK, Ruparel N (2021) Exploring predictors of working capital management efficiency and their influence on firm performance: an integrated DEA-SEM approach. Benchmarking: An International Journal\u00a028(4):1120\u20131145. https:\/\/doi.org\/10.1108\/BIJ-05-2020-0251","DOI":"10.1108\/BIJ-05-2020-0251"},{"key":"217_CR30","doi-asserted-by":"publisher","unstructured":"Satoto SH, KP HN, WS SB (2022) Working Capital Management Before and During the COVID-19 Pandemic and their Effect on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange. Int J Econ Bus Account Res 6(3):1516\u20131520. https:\/\/doi.org\/10.29040\/ijebar.v6i3.6493","DOI":"10.29040\/ijebar.v6i3.6493"},{"issue":"4","key":"217_CR31","doi-asserted-by":"publisher","first-page":"259","DOI":"10.1057\/s41260-018-0081-z","volume":"19","author":"AA Moussa","year":"2018","unstructured":"Moussa AA (2018) The impact of working capital management on firms\u2019 performance and value: evidence from Egypt. J Asset Manag 19(4):259\u2013273. https:\/\/doi.org\/10.1057\/s41260-018-0081-z","journal-title":"J Asset Manag"},{"issue":"1","key":"217_CR32","doi-asserted-by":"publisher","first-page":"265","DOI":"10.1007\/s11156-015-0550-0","volume":"48","author":"G Filbeck","year":"2017","unstructured":"Filbeck G, Zhao X, Knoll R (2017) An analysis of working capital efficiency and shareholder return. Rev Quant Financ Acc 48(1):265\u2013288. https:\/\/doi.org\/10.1007\/s11156-015-0550-0","journal-title":"Rev Quant Financ Acc"},{"issue":"2","key":"217_CR33","doi-asserted-by":"publisher","first-page":"116","DOI":"10.1108\/03074351311293981","volume":"39","author":"AS Gill","year":"2013","unstructured":"Gill AS, Biger N (2013) The impact of corporate governance on working capital management efficiency of American manufacturing firms. Manag Financ 39(2):116\u2013132. https:\/\/doi.org\/10.1108\/03074351311293981","journal-title":"Manag Financ"},{"key":"217_CR34","unstructured":"Ashraf CK (2012) The relationship between working capital efficiency and profitability. J Acc Manag\u00a02(3):21\u201345. https:\/\/EconPapers.repec.org\/RePEc:dug:jaccma:y:2012:i:3:p:21-45"},{"issue":"4","key":"217_CR35","doi-asserted-by":"publisher","first-page":"482","DOI":"10.1108\/AJEMS-08-2015-0096","volume":"7","author":"V Fiador","year":"2016","unstructured":"Fiador V (2016) Does corporate governance influence the efficiency of working capital management of listed firms. Afr J Econ Manag Stud 7(4):482\u2013496. https:\/\/doi.org\/10.1108\/AJEMS-08-2015-0096","journal-title":"Afr J Econ Manag Stud"},{"issue":"10","key":"217_CR36","doi-asserted-by":"publisher","first-page":"109","DOI":"10.5539\/ijbm.v4n10p109","volume":"4","author":"M Den","year":"2009","unstructured":"Den M, Oruc E (2009) Relationship between Efficiency Level of Working Capital Management and Return on Total Assets in Ise.  Int J Bus Manag 4(10):109\u2013114. https:\/\/doi.org\/10.5539\/ijbm.v4n10p109","journal-title":"International Journal of Business and Management"},{"key":"217_CR37","unstructured":"Ganesan V (2007) An analysis of working capital management efficiency in telecommunication equipment industry. Rivier Acad J 3(2):1\u201310. https:\/\/www2.rivier.edu\/journal\/ROAJ-Fall-2007\/J119-Ganesan.pdf"},{"issue":"1","key":"217_CR38","doi-asserted-by":"publisher","first-page":"2101224","DOI":"10.1080\/23322039.2022.2101224","volume":"10","author":"M Ahmad","year":"2022","unstructured":"Ahmad M, Bashir R, Waqas H (2022) Working capital management and firm performance: are their effects same in covid 19 compared to financial crisis 2008? Cogent Econ Finance 10(1):2101224. https:\/\/doi.org\/10.1080\/23322039.2022.2101224","journal-title":"Cogent Economics & Finance"},{"issue":"1","key":"217_CR39","doi-asserted-by":"publisher","first-page":"2157541","DOI":"10.1080\/23322039.2022.2157541","volume":"10","author":"YM Hamshari","year":"2022","unstructured":"Hamshari YM, Alqam MA, Ali HY (2022) The impact of the corona epidemic on working capital management for jordanian companies listed on the amman stock exchange. Cogent Econ Finance 10(1):2157541. https:\/\/doi.org\/10.1080\/23322039.2022.2157541","journal-title":"Cogent Economics & Finance"},{"key":"217_CR40","doi-asserted-by":"publisher","unstructured":"Tarkom A (2022) Impact of COVID-19 exposure on working capital management: The moderating effect of investment opportunities and government incentives. Finance Res Lett\u00a047:102666. https:\/\/doi.org\/10.1016\/j.frl.2021.102666","DOI":"10.1016\/j.frl.2021.102666"},{"key":"217_CR41","doi-asserted-by":"publisher","unstructured":"Pastor JT, Ruiz JL (2007) Variables With Negative Values In Dea. In J. Zhu & W. D. Cook (Eds.), Modeling Data Irregularities and Structural Complexities in Data Envelopment Analysis (pp. 63\u201384). Springer, Boston, MA. https:\/\/doi.org\/10.1007\/978-0-387-71607-7_4","DOI":"10.1007\/978-0-387-71607-7_4"},{"issue":"3","key":"217_CR42","doi-asserted-by":"publisher","first-page":"498","DOI":"10.1016\/S0377-2217(99)00407-5","volume":"130","author":"K Tone","year":"2001","unstructured":"Tone K (2001) A slacks-based measure of efficiency in data envelopment analysis. Eur J Oper Res 130(3):498\u2013509. https:\/\/doi.org\/10.1016\/S0377-2217(99)00407-5","journal-title":"Eur J Oper Res"},{"issue":"1","key":"217_CR43","doi-asserted-by":"publisher","first-page":"32","DOI":"10.1016\/S0377-2217(01)00324-1","volume":"143","author":"K Tone","year":"2002","unstructured":"Tone K (2002) A slacks-based measure of super-efficiency in data envelopment analysis. Eur J Oper Res 143(1):32\u201341. https:\/\/doi.org\/10.1016\/S0377-2217(01)00324-1","journal-title":"Eur J Oper Res"},{"key":"217_CR44","doi-asserted-by":"publisher","unstructured":"Tone K (2016) Data Envelopment Analysis as a Kaizen Tool: SBM Variations Revisited. Bull Math Sci App\u00a016:49\u201361. https:\/\/doi.org\/10.18052\/www.scipress.com\/BMSA.16.49","DOI":"10.18052\/www.scipress.com\/BMSA.16.49"},{"issue":"3","key":"217_CR45","doi-asserted-by":"publisher","first-page":"301","DOI":"10.5267\/j.dsl.2021.2.007","volume":"10","author":"N Mourad","year":"2021","unstructured":"Mourad N, Habib AM, Tharwat A (2021) Appraising healthcare systems\u2019 efficiency in facing COVID-19 through data envelopment analysis. Decis Sci Lett 10(3):301\u2013310. https:\/\/doi.org\/10.5267\/j.dsl.2021.2.007","journal-title":"Decision Science Letters"},{"key":"217_CR46","doi-asserted-by":"publisher","unstructured":"Habib AM, Shahwan TM (2020) Measuring the operational and financial efficiency using a Malmquist data envelopment analysis: a case of Egyptian hospitals. Benchmarking: An International Journal\u00a027(9):2521\u20132536. https:\/\/doi.org\/10.1108\/bij-01-2020-0041","DOI":"10.1108\/bij-01-2020-0041"},{"key":"217_CR47","doi-asserted-by":"publisher","unstructured":"Dalwai T, Habib AM, Mohammadi SS, Hussainey K (2023) Does Managerial Ability and Auditor Report Readability Affect Corporate Liquidity and Cost of Debt?\u00a0Asian Rev Account (ahead-of-print) 1\u201323. https:\/\/doi.org\/10.1108\/ARA-06-2022-0151","DOI":"10.1108\/ARA-06-2022-0151"},{"key":"217_CR48","doi-asserted-by":"publisher","unstructured":"Shahwan TM, Habib AM (2023) Do corporate social responsibility practices affect the relative efficiency of Egyptian conventional and Islamic banks? Int J Emer Mark 18(2): 439\u2013462. https:\/\/doi.org\/10.1108\/IJOEM-05-2020-0518","DOI":"10.1108\/IJOEM-05-2020-0518"},{"issue":"3","key":"217_CR49","doi-asserted-by":"publisher","first-page":"403","DOI":"10.1108\/jic-06-2019-0143","volume":"21","author":"TM Shahwan","year":"2020","unstructured":"Shahwan TM, Habib AM (2020) Does the efficiency of corporate governance and intellectual capital affect a firm\u2019s financial distress? Evidence from Egypt. J Intellect Cap 21(3):403\u2013430. https:\/\/doi.org\/10.1108\/jic-06-2019-0143","journal-title":"J Intellect Cap"},{"key":"217_CR50","doi-asserted-by":"publisher","unstructured":"Cooper WW, Seiford LM, Tone K (2007) Data Envelopment Analysis: A Comprehensive Text with Models, Applications, References and DEA-Solver Software (2 ed.). Springer US. https:\/\/doi.org\/10.1007\/978-0-387-45283-8","DOI":"10.1007\/978-0-387-45283-8"},{"key":"217_CR51","doi-asserted-by":"publisher","unstructured":"Mourad N (2022) Second-order conic programming for data envelopment analysis models. Period Eng Nat Sci\u00a010(2):487\u2013499. https:\/\/doi.org\/10.21533\/pen.v10i2.2992","DOI":"10.21533\/pen.v10i2.2992"},{"key":"217_CR52","unstructured":"Mourad N, Tharwat A, Habib AM, Wafik D, Hamed MA (2022) Appraising the economic efficiency of european football teams: Evidence from Covid-19 crisis using data envelop analysis. J Positive School Psych\u00a06(8):4383\u20134403. https:\/\/journalppw.com\/index.php\/jpsp\/article\/view\/10611"},{"issue":"5","key":"217_CR53","doi-asserted-by":"publisher","first-page":"623","DOI":"10.1016\/j.aml.2010.11.025","volume":"24","author":"AA Noura","year":"2011","unstructured":"Noura AA, Hosseinzadeh Lotfi F, Jahanshahloo GR, Fanati Rashidi S (2011) Super-efficiency in DEA by effectiveness of each unit in society. Appl Math Lett 24(5):623\u2013626. https:\/\/doi.org\/10.1016\/j.aml.2010.11.025","journal-title":"Appl Math Lett"},{"key":"217_CR54","unstructured":"Onchangwa GA (2019) Effects of working capital management on financial distress of non- financial firms listed at the nairobi securities exchange market. Jomo Kenyatta University of Agriculture and Technology. http:\/\/ir.jkuat.ac.ke\/bitstream\/handle\/123456789\/5212\/FINAL%20THESIS%20EDITTED1.pdf?sequence=1&isAllowed=y"},{"key":"217_CR55","doi-asserted-by":"publisher","unstructured":"Habib AM, Mourad N (2023) The influence of environmental, social, and governance (ESG) practices on US firms' performance: Evidence from the coronavirus crisis. J Knowl Econ ahead-of-print(ahead-of-print) 1\u201320. https:\/\/doi.org\/10.1007\/s13132-023-01278-w","DOI":"10.1007\/s13132-023-01278-w"},{"key":"217_CR56","doi-asserted-by":"publisher","unstructured":"Habib AM, Dalwai T (2023) Does the efficiency of a firm's intellectual capital and working capital management affect its performance? J Knowl Econ ahead-of-print(ahead-of-print) 1\u201328. https:\/\/doi.org\/10.1007\/s13132-023-01138-7","DOI":"10.1007\/s13132-023-01138-7"},{"key":"217_CR57","unstructured":"Wambugu PM (2013) Effect of Working Capital Management Practices on Profitability of Small and Medium Enterprises in Nairobi County, Kenya. Kenyata University. School of Business. http:\/\/ir-library.ku.ac.ke\/handle\/123456789\/10231"}],"container-title":["Operations Research Forum"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s43069-023-00217-4.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1007\/s43069-023-00217-4\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s43069-023-00217-4.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,7,3]],"date-time":"2023-07-03T12:08:06Z","timestamp":1688386086000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/s43069-023-00217-4"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,4,29]]},"references-count":57,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2023,6]]}},"alternative-id":["217"],"URL":"https:\/\/doi.org\/10.1007\/s43069-023-00217-4","relation":{},"ISSN":["2662-2556"],"issn-type":[{"value":"2662-2556","type":"electronic"}],"subject":[],"published":{"date-parts":[[2023,4,29]]},"assertion":[{"value":"23 May 2022","order":1,"name":"received","label":"Received","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"15 March 2023","order":2,"name":"accepted","label":"Accepted","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"29 April 2023","order":3,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}},{"order":1,"name":"Ethics","group":{"name":"EthicsHeading","label":"Declarations"}},{"value":"The authors declare no conflict of interest.","order":2,"name":"Ethics","group":{"name":"EthicsHeading","label":"Conflicts of Interest"}},{"value":"This content has been made available to all.","name":"free","label":"Free to read"}],"article-number":"40"}}