{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,18]],"date-time":"2026-03-18T15:18:31Z","timestamp":1773847111837,"version":"3.50.1"},"reference-count":85,"publisher":"Emerald","issue":"5","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2024,8,1]]},"abstract":"<jats:sec>\n                    <jats:title>Purpose<\/jats:title>\n                    <jats:p>This study examines the effects of CLS and DS on companies' WCME and analyses the differences in WCME at company and market levels.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Design\/methodology\/approach<\/jats:title>\n                    <jats:p>This study adopts the DEA approach, regression, differences, and additional analyses to achieve its objectives. This study employs 235 non-financial companies and 1,175 company-year observations from eight active industries in the United States from 2016 to 2020.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Findings<\/jats:title>\n                    <jats:p>The findings indicate that CLS and DS strategies positively influence companies' WCME. Additionally, WCME differed across size categories and industries, with large companies and those operating in the communication services industry showing better WCME. By contrast, WCME did not differ between the periods before and during the COVID-19 pandemic.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Practical implications<\/jats:title>\n                    <jats:p>This study scrutinizes the impact of CLS and DS strategies on companies' WCME to bridge the gap in this field. It extends the investigation of competitive strategies as explanatory variables for a company's WCME and examines the differences in companies' WCME at the company and market levels, which may assist decision-makers in improving their strategies and efficiencies for continuous improvement.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Originality\/value<\/jats:title>\n                    <jats:p>This study enhances current knowledge by uncovering the influence of CLS and DS strategies on improving companies' WCME, an underexplored topic. It also explores companies' WCME trends and patterns regarding company size, industry type, and the pandemic period to draw interesting conclusions about the essence of WCME.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1108\/bpmj-12-2023-0953","type":"journal-article","created":{"date-parts":[[2024,6,19]],"date-time":"2024-06-19T13:53:18Z","timestamp":1718805198000},"page":"1716-1736","source":"Crossref","is-referenced-by-count":49,"title":["Do competitive strategies affect working capital management efficiency?"],"prefix":"10.1108","volume":"30","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1728-6028","authenticated-orcid":false,"given":"Ahmed Mohamed","family":"Habib","sequence":"first","affiliation":[{"name":"Accounting and Finance , , Zagazig,","place":["Egypt"]},{"name":"Independent Research , , Zagazig,","place":["Egypt"]}]},{"given":"Guo-liang","family":"Yang","sequence":"additional","affiliation":[{"name":"Institutes of Science and Development , , Beijing,","place":["China"]},{"name":"Chinese Academy of Sciences , , Beijing,","place":["China"]}]},{"ORCID":"https:\/\/orcid.org\/0009-0009-0284-9634","authenticated-orcid":false,"given":"Yuan","family":"Cui","sequence":"additional","affiliation":[{"name":"Institutes of Science and Development , , Beijing,","place":["China"]},{"name":"Chinese Academy of Sciences , , Beijing,","place":["China"]}]}],"member":"140","published-online":{"date-parts":[[2024,6,20]]},"reference":[{"key":"2025102222443944100_ref001","doi-asserted-by":"publisher","first-page":"98","DOI":"10.1016\/j.jcorpfin.2014.12.008","article-title":"Is working capital management value-enhancing? 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