A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing Firms

When two economies are integrated, the financial management characteristics of firms in the two economies tend to become similar. Germany and France are two original members of the EU since 1957 and they have fully integrated economies. The UK joined the EU in 1973. In a recent national referendum,...

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Main Authors: Gulser MERIC, Stephanie WEIDMAN, Carol WELSH, Ilhan MERIC
Format: Article
Language:English
Published: Editura ASE 2017-05-01
Series:Revista de Management Comparat International
Subjects:
Online Access:https://www.rmci.ase.ro/no18vol2/01.pdf
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author Gulser MERIC
Stephanie WEIDMAN
Carol WELSH
Ilhan MERIC
author_facet Gulser MERIC
Stephanie WEIDMAN
Carol WELSH
Ilhan MERIC
author_sort Gulser MERIC
collection DOAJ
description When two economies are integrated, the financial management characteristics of firms in the two economies tend to become similar. Germany and France are two original members of the EU since 1957 and they have fully integrated economies. The UK joined the EU in 1973. In a recent national referendum, British people voted to leave EU membership. It is often argued that, although the UK was a member of the EU, it was not a part of the European Monetary System and UK economy has never fully integrated with the EU economy. In this paper, we test this hypothesis by comparing the financial management characteristics of UK manufacturing firms with the financial management characteristics of EU manufacturing firms (as represented by a combined sample of German and French Manufacturing firms). Our MANOVA test statistics indicate that the financial management characteristics of UK and EU manufacturing firms are significantly different. Accounts receivable collection period is significantly shorter and inventory turnover is significantly higher in UK firms than in EU firms. However, EU firms have significantly higher total assets turnover compared with UK manufacturing firms. UK manufacturing firms use more debt financing (i.e., they have more bankruptcy risk), and they have higher profitability ratios, compared with EU manufacturing firms.
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spelling doaj-art-c6794520fe2d4eafa822b64b5243829d2025-08-20T02:18:55ZengEditura ASERevista de Management Comparat International1582-34582601-09682017-05-01182138147A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing FirmsGulser MERIC0Stephanie WEIDMAN1Carol WELSH2Ilhan MERIC3Rowan University, Rohrer College of BusinessRowan University, Rohrer College of BusinessRowan University, Rohrer College of BusinessRider University, College of Business AdministrationWhen two economies are integrated, the financial management characteristics of firms in the two economies tend to become similar. Germany and France are two original members of the EU since 1957 and they have fully integrated economies. The UK joined the EU in 1973. In a recent national referendum, British people voted to leave EU membership. It is often argued that, although the UK was a member of the EU, it was not a part of the European Monetary System and UK economy has never fully integrated with the EU economy. In this paper, we test this hypothesis by comparing the financial management characteristics of UK manufacturing firms with the financial management characteristics of EU manufacturing firms (as represented by a combined sample of German and French Manufacturing firms). Our MANOVA test statistics indicate that the financial management characteristics of UK and EU manufacturing firms are significantly different. Accounts receivable collection period is significantly shorter and inventory turnover is significantly higher in UK firms than in EU firms. However, EU firms have significantly higher total assets turnover compared with UK manufacturing firms. UK manufacturing firms use more debt financing (i.e., they have more bankruptcy risk), and they have higher profitability ratios, compared with EU manufacturing firms. https://www.rmci.ase.ro/no18vol2/01.pdffinancial ratiosuk german and french manufacturing firmsmanova (multivariate analysis of variance)
spellingShingle Gulser MERIC
Stephanie WEIDMAN
Carol WELSH
Ilhan MERIC
A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing Firms
Revista de Management Comparat International
financial ratios
uk german and french manufacturing firms
manova (multivariate analysis of variance)
title A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing Firms
title_full A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing Firms
title_fullStr A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing Firms
title_full_unstemmed A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing Firms
title_short A Comparison of the Financial Management Characteristics of UK vs. EU Manufacturing Firms
title_sort comparison of the financial management characteristics of uk vs eu manufacturing firms
topic financial ratios
uk german and french manufacturing firms
manova (multivariate analysis of variance)
url https://www.rmci.ase.ro/no18vol2/01.pdf
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