Volume 4 in this research series contains nine papers. Following
the tradition of the earlier volumes, it is similar in style to the
first three volumes and illustrates ongoing research thrusts on a
variety of financial economics issues that are germane to working
capital management. The papers have been logically divided into
three parts.
The first part of the volume focuses on the issues covering
short-term interest rates, short-term financial management, and a
cash balance model. Part two contains papers that examine the issue
of trade credit analysis under a competitive pricing situation and
an environment in which the level of sales fluctuates. Finally Part
3 departs from the traditional discussions on working capital
management in that it explores dividend payouts and tax environment
changes as a source of concern to treasury (and financial)
managers.
This fourth volume presents a rich variety of papers that address
an expanding facet of working capital management. It is hoped that
the papers are found to be informative and act to stimulate
research and practice in the area of treasury/financial
management.
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