Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States

This study evaluates the efficiency of U.S. firms’ working capital management (WCME) by employing the data envelopment analysis technique (DEA). This study uses regression analysis to examine the impact of WCME and environmental, social, and governance (ESGP) performance on U.S. firm value. This stu...

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Main Author: Ahmed Mohamed Habib
Format: Article
Language:English
Published: Academic Research and Publishing UG 2022-09-01
Series:Financial Markets, Institutions and Risks
Subjects:
Online Access:https://armgpublishing.com/wp-content/uploads/2022/10/FMIR_3_2022_3.pdf
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author Ahmed Mohamed Habib
author_facet Ahmed Mohamed Habib
author_sort Ahmed Mohamed Habib
collection DOAJ
description This study evaluates the efficiency of U.S. firms’ working capital management (WCME) by employing the data envelopment analysis technique (DEA). This study uses regression analysis to examine the impact of WCME and environmental, social, and governance (ESGP) performance on U.S. firm value. This study uses a data sample consisting of 964 firm-year observations from a longitudinal panel collected from 2016 to 2019. Endogeneity issues and the employment of additional analyses for robustness were considered. The results indicated that most firms under investigation were relatively inadequate regarding WCME and required correctional efforts by decision-makers to accomplish most reasonable efficiency, directly related to enhancing firm sales and net income. Additionally, the results reveal significant and positive influences of WCME and ESGP on firm value. The implications of this study would push decision-makers to employ the most reasonable procedures and strategies to improve the activities of a firm's WCM and ESG to boost its value and excel in the business environment.
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issn 2521-1250
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publishDate 2022-09-01
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series Financial Markets, Institutions and Risks
spelling doaj-art-110fda0b2c6c4da3803188aeca6654da2025-08-20T03:06:32ZengAcademic Research and Publishing UGFinancial Markets, Institutions and Risks2521-12502521-12422022-09-0163182510.61093/fmir.6(3).18-25.2022Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United StatesAhmed Mohamed Habib0https://orcid.org/0000-0003-1728-6028Independent Accounting and Finance Researcher, Zagazig, EgyptThis study evaluates the efficiency of U.S. firms’ working capital management (WCME) by employing the data envelopment analysis technique (DEA). This study uses regression analysis to examine the impact of WCME and environmental, social, and governance (ESGP) performance on U.S. firm value. This study uses a data sample consisting of 964 firm-year observations from a longitudinal panel collected from 2016 to 2019. Endogeneity issues and the employment of additional analyses for robustness were considered. The results indicated that most firms under investigation were relatively inadequate regarding WCME and required correctional efforts by decision-makers to accomplish most reasonable efficiency, directly related to enhancing firm sales and net income. Additionally, the results reveal significant and positive influences of WCME and ESGP on firm value. The implications of this study would push decision-makers to employ the most reasonable procedures and strategies to improve the activities of a firm's WCM and ESG to boost its value and excel in the business environment.https://armgpublishing.com/wp-content/uploads/2022/10/FMIR_3_2022_3.pdfdata envelopment analysisefficiencyenvironmentalesggovernanceperformancesocialwcmunited statesworking capital management
spellingShingle Ahmed Mohamed Habib
Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States
Financial Markets, Institutions and Risks
data envelopment analysis
efficiency
environmental
esg
governance
performance
social
wcm
united states
working capital management
title Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States
title_full Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States
title_fullStr Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States
title_full_unstemmed Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States
title_short Does the efficiency of working capital management and environmental, social, and governance performance affect a firm’s value? Evidence from the United States
title_sort does the efficiency of working capital management and environmental social and governance performance affect a firm s value evidence from the united states
topic data envelopment analysis
efficiency
environmental
esg
governance
performance
social
wcm
united states
working capital management
url https://armgpublishing.com/wp-content/uploads/2022/10/FMIR_3_2022_3.pdf
work_keys_str_mv AT ahmedmohamedhabib doestheefficiencyofworkingcapitalmanagementandenvironmentalsocialandgovernanceperformanceaffectafirmsvalueevidencefromtheunitedstates