id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abr-51	Lifland, Steven	The Impact of Working Capital Efficiencies on the Enterprise Value Option: Empirical Analysis from the Energy Sector	2011	14	.pdf	application/pdf	8568	449	54	Charitou et al., (2010) empirically investigated the effect of working capital management on the performance of firms Lifland Advances in Business Research 2011, Vol. 2, No. 1, 57-70 59 in emerging markets. Teruel and Solano (2007) studied the effects of working capital management on small and medium enterprises (SMEs) between 1996 and 2002 and found that shortening the cash conversion cycle improved the firm’s profitability and could also create value (their dependent variable was the return on assets with which they acknowledged endogeneity concerns).	cache/abr-51.pdf	txt/abr-51.txt