Science AI Journal
Business, Management and Accounting · Research topic

Open research questions in Working Capital and Financial Performance

160 gap statements mined from Working Capital and Financial Performance papers in our 7.9M-paper local library, which holds 1,542 papers on the topic — drawn mostly from each paper's own stated research gap, future-work, challenge and limitation notes, and its abstract. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one.

Choosing where to publish on Working Capital and Financial Performance? See the ranked Economics journals.

What the literature leaves open

  • The gap is due to the lack of analysis of the impact of commission rates and wholesale prices on the choice of financing scheme. The paper aims to fill this gap by providing a comprehensive analysis of the choice of financing scheme and its impact on supply chain performance.

    Strategic financing decisions in E-commerce supply chains: the battle of platform credit financing and trade credit financing · 2026 · DOI

  • While firms may enjoy power advantages over their supply chain partners, how they use their power remains underexplored in the literature.

    To Use or Not to Use Supply Chain Power: Empirical Evidence From Dyadic Buyer–Supplier Relationships · 2026 · DOI

  • Cost management and business liquidity are determinants of the stability of industrial firms, but little is known about how it depends on the commercial context.

    Sales growth conditions the relationship between cost management and business liquidity · 2026 · DOI

  • MSMEs lack resources and expertise to manage multiple concurrent tax compliances efficiently. The GST regime imposes significant working capital requirements on MSMEs.

    Impact of Goods and Services Tax (GST) on the Financial Performance of Micro, Small and Medium Enterprises (MSMEs) In Tamil Nadu · 2026 · DOI

  • The previous studies have not adequately addressed the effects of GST on small and medium-sized enterprises.

    Impact of Goods and Services Tax (GST) on the Financial Performance of Micro, Small and Medium Enterprises (MSMEs) In Tamil Nadu · 2026 · DOI

  • The Indian wire mesh industry lacks a comprehensive analysis of pricing strategy and profitability. The industry is strongly influenced by fluctuations in steel wire prices, galvanization cost, labor, electricity, transport, and customer credit terms, making it challenging to achieve sustainable profitability.

    A Study on Pricing Strategy and Profitability Analysis on Indian Wire Mesh Industry · 2026 · DOI

  • There is a need to assess the efficiency of working capital management and its effects on financial performance. The study aims to fill the gap by investigating the impact of working capital management on financial performance.

    Evaluation of Working Capital Management and Financial Performance · 2026 · DOI

  • There is a critical gap between awareness and practical comprehension of GST among MSMEs. The study identifies a need for simplification of GST procedures and targeted training programs.

    A Study on Impact of GST on Financial Management of MSME · 2026 · DOI

  • Research on logistics firm profitability is rare. The literature often neglects industry specifics. There is a need for studies that examine the determinants of logistics firm profitability in small open economies.

    Profitability determinants of logistics firms: a comparative analysis of Croatia and Slovenia · 2026 · DOI

  • The study faces challenges in terms of limited observation period and limited measurement indicators. The coal industry is subject to various external factors that can affect firm value.

    Capital intensity, capital structure, and profitability: determinants of firm value · 2026 · DOI

  • The study is constrained by a limited observation period. The study is limited by limited measurement indicators, which may not fully capture the variables examined.

    Capital intensity, capital structure, and profitability: determinants of firm value · 2026 · DOI

  • The study suggests that future research should expand the sample size to include the GCC banks. The study suggests that future research should examine the effect of oil prices on banking sector profitability in other oil-based economies.

    Assessing the Effect of Dynamics of Oil Prices on Banking Sector Profitability: Evidence from UAE · 2026 · DOI

  • Further research should be conducted on the capital structure of public medical establishments. The study's findings could be applied to other hospitals and healthcare institutions.

    The Capital Structure of the Sofia Municipal Hospitals – A Key Indicator for Effective Corporate Governance · 2026 · DOI

  • There is a lack of research on the relationship between capital structure and corporate governance in public medical establishments. The study aims to fill this gap by analyzing the capital structure of six Sofia municipal hospitals.

    The Capital Structure of the Sofia Municipal Hospitals – A Key Indicator for Effective Corporate Governance · 2026 · DOI

  • Future research could examine the relationship between current asset turnover and economic and financial performance indicators in other sectors. The study's findings could be used as a basis for further research on the factors causing the slowdown in current asset turnover.

    Performance of Economic Entities and Current Asset Turnover: Practical Implications in the Agricultural Sector · 2026 · DOI

  • The literature has largely concentrated on the practice of pineapple farming and technical aspects of production. There is a gap in the literature for an in-depth economic discussion of pineapple processing in Ghana.

    An Economic Analysis of Pineapple Processing in Ghana · 2026 · DOI

  • The sample size is limited to 5 multinational companies. The analysis is based on secondary data obtained from audited annual financial statements for a specific period (2021-2024).

    BUSINESS FINANCING AND THE IMPACT OF IFRS ON THE FINANCIAL RESULTS’ ACHIEVEMENT AND PRESENTATION OF COMPANIES ENGAGED IN GLOBAL BUSINESS · 2026 · DOI

  • The biogas sector is characterized by high capital intensity and low asset turnover efficiency, necessitating extensive external financing. The sector is vulnerable to financial instability due to excessive debt and low capital turnover. There is a need to mitigate information asymmetries and ensure that public subsidies are channeled into resilient capital structures.

    Economic and Financial Sustainability in the Biogas Sector: An Application to a Sample of Italian Agricultural Firms · 2026 · DOI

  • Balancing the need for liquidity with the need for investments in fixed assets.

    Assessment of Net Working Capital Management Strategies in the Context of the Covid-19 Pandemic, Using LPP S.A. as an Example · 2026 · DOI

  • Examining the impact of risk aversion on the choice between TCF and PCF - Investigating the role of other financing options, such as bank credit financing - Analyzing the effects of different commission rates and wholesale prices…

    Strategic financing decisions in E-commerce supply chains: the battle of platform credit financing and trade credit financing · 2026 · DOI

  • The study contributes firm-level evidence from a relatively under-researched non-financial ICT sector in Nigeria.

    Digital assets structure and liquidity position of ICT firms in Nigeria · 2026 · DOI

  • Muhafazakâr muhasebe uygulamalarının yatırımcı güveni ve firma değeri üzerindeki etkisini farklı sektörlerde incelemek - Yatırımcı güveninin diğer faktörlerle birlikte nasıl etkileşime girdiğini…

    Muhafazakâr Muhasebenin Yatırımcı Güveni ve Firma Değerine Etkisi: BIST100 Firmaları Üzerine Ampirik Bir Analiz · 2026 · DOI

  • Muhafazakâr muhasebe uygulamalarının yatırımcı güveni ve firma değeri üzerindeki etkisini inceleyen çalışmaların eksikliği - Yatırımcı güveninin bu ilişkide aracı bir rol oynayıp oynamadığının…

    Muhafazakâr Muhasebenin Yatırımcı Güveni ve Firma Değerine Etkisi: BIST100 Firmaları Üzerine Ampirik Bir Analiz · 2026 · DOI

  • The study identifies a gap in the literature on the effect of CSR and tax expense on the financial performance of Bank…

    Pengaruh Corporate Social Responsibility (Csr) dan Beban Pajak terhadap Kinerja Keuangan Bank Jambi Periode 2020-2024 · 2026 · DOI

  • The study identifies a gap in the understanding of the temporal interaction between downtime and stagnation variables on production losses and financial performance. The study aims to fill this gap by analyzing the data using Vector Autoregression, Autoregressive Integrated Moving Average, and Vector Error Correction Model.

    Analysis of The Temporal Interaction Between Downtime and Stagnation Variables on Production Losses and Financial Performance Using The Vector Autoregression, Autoregressive Integrated Moving Average, and Vector Error Correction Model: Case Study of PT. XYZ – Lampung · 2026 · DOI

Most-cited papers in Working Capital and Financial Performance

Most recent work

Find a gap in your own Working Capital and Financial Performance sub-topic

This page shows what the Working Capital and Financial Performance literature already flags as unresolved. To narrow it to your specific question, search the Research Gap Finder: the search is free with a free account and lists the papers closest to your topic first. Unlocking that topic (50 credits, charged once) fills the comparison table from our 7.9M-paper local library and writes the gaps from its rows.

Open the Research Gap Finder →

Related topics in Business, Management and Accounting

Job Satisfaction and Organizational Behavior
2,035 open questions
Environmental Sustainability in Business
1,259 open questions
Corporate Social Responsibility Reporting
1,220 open questions
Entrepreneurship Studies and Influences
1,183 open questions
Sustainable Supply Chain Management
1,129 open questions
Consumer Behavior in Brand Consumption and Identification
852 open questions
Management and Organizational Studies
807 open questions
Supply Chain Resilience and Risk Management
676 open questions
Open questions raised by papers listed on this page include: (1) The gap is due to the lack of analysis of the impact of commission rates and wholesale prices on the choice of financing scheme (“Strategic financing decisions in E-commerce supply chains: the battle of…”, 2026); (2) While firms may enjoy power advantages over their supply chain partners, how they use their power remains underexplored in the literature (“To Use or Not to Use Supply Chain Power: Empirical Evidence From Dyadic…”, 2026); (3) Cost management and business liquidity are determinants of the stability of industrial firms, but little is known about how it depends on the commercial context (“Sales growth conditions the relationship between cost management and business…”, 2026); (4) There is a need to assess the efficiency of working capital management and its effects on financial performance (“Evaluation of Working Capital Management and Financial Performance”, 2026); (5) There is a need for studies that examine the determinants of logistics firm profitability in small open economies (“Profitability determinants of logistics firms: a comparative analysis of…”, 2026). 160 gap statements have been mined from Working Capital and Financial Performance papers in our 7.9M-paper local library, which holds 1,542 papers on the topic; the gaps come from whichever of those papers state one. They are mostly the research gaps the authors state and the papers' abstracts, plus future-work, limitations and challenges passages. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one, so you can read the original claim in context.

Tools for your next paper

Gaps & Literature SearchFind open questions in any field — 1,100,000+ open gaps mined from our own library.Pre-CheckIs your paper ready? Acceptance odds for top, mid and open/emerging journals, in seconds.Journal FinderA ranked shortlist of target journals from a 17,500-venue index.Duplicate Publication CheckerCheck for prior publication across 7 sources and our local library.Citation GeneratorFreeA DOI or title → APA, MLA, Vancouver, Chicago, BibTeX, RIS. No signup.Graphical Abstract MakerFreeTurn your findings into a colorblind-safe graphical abstract.

How Pre-Check worksHow AI Review works

Compare the category — Honest roundups of the AI research tools, ours listed alongside the alternatives.

Command palette

Jump anywhere, run any action.