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Open research questions in Working Capital and Financial Performance

165 unresolved questions extracted from the limitations and future-work sections of 1,106 Working Capital and Financial Performance papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • The present study is subject to certain limitations. The analysis is based on secondary data collected from company records, and due to confidentiality, slight adjustments have been made to the data for presentation purposes. The study covers a period of three years, which may not fully reflect long-term trends in financial performance. In addition, the analysis is limited to ratio analysis and working capital evaluation and does not include advanced statistical techniques. The study also focuses on a single company, and therefore, the findings may not be applicable to other industries or organizations. © 2026 The Author(s). Published by IJCOPE Journal. Website: https://ijcope.org/ 7 International Journal of Creative and Open Research in Engineering and Management ISSN: 3108-1754 (Online) Volume 02 Issue 03 March-2026 | Impact Factor: 3.5 10. CONCLUSION The study concludes that working capital management plays a crucial role in determining the liquidity and profitability of LNV Technology Pvt. Ltd. The company maintains a stable operational structure, but liquidity is affected due to high receivables and increasing current liabilities. Efficient management of working capital components, along with proper use of financial instruments such as BG and LC, is essential for improving financial performance. Overall, better control over receivables and cash flow can help the company achieve stronger liquidity and profitability in the future. REFERENCES 1. Raheman, A., & Nasr, M. (2007), “Working Capital Management and Profitability – Case of Pakistani Firms,” International Review of Business Research Papers, Volume 3, Issue 1, PP: 279–300. 2. Deloof, M. (2003), “Does Working Capital Management Affect Profitability of Belgian Firms?” Journal of Business Finance & Accounting, Volume 30, Issue 3, PP: 573–588. 3. Shin, H.H., & Soenen, L. (1998), “Efficiency of Working Capital Management and Corporate Profitability,” Financial Practice and Education, Volume 8, Issue 2, PP: 37– 45. 4. Padachi, K. (2006), “Trends in Working Capital Management and its Impact on Firms’ Performance,” International Review of Business Research Papers, Volume 2, Issue 2, PP: 45–58. 5. Lazaridis, I., & Tryfonidis, D. (2006), “Relationship between Working Capital Management and Profitability of Listed Companies,” Journal of Financial Management and Analysis, Volume 19, Issue 1, PP: 26–35. 6. Gill, A., Biger, N., & Mathur, N. (2010), “The Relationship Between Working Capital Management and Profitability,” Business and Economics Journal, Volume 2010, Issue BEJ-10. 7. Dong, H.P., & Su, J.T.

    An Analytical Study of Working Capital Management and its Effect on Liquidity and Profitability with Special Reference to LNV Technology Pvt. Ltd., Chennai.” · 2026 · DOI

  • MSMEs face significant compliance burdens due to GST implementation. 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 study identifies a gap in the understanding of the impact of GST on the financial performance of MSMEs in India. 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

  • Many MSEs in Nakuru East Sub-County experience constrained performance despite the availability of credit access mechanisms. Approximately 40% of firms remain financially underserved. Managerial inefficiencies in financial planning and credit preparedness further limit effective utilization of available financing opportunities.

    Credit Access Strategies and Performance of Medium Sized Enterprises in Nakuru East Sub-County, Kenya · 2026 · DOI

  • The study identifies a gap in the literature, particularly in the context of Kenyan county-level enterprises. There is limited firm-level African evidence and inadequate focus on medium-sized firms specifically.

    Credit Access Strategies and Performance of Medium Sized Enterprises in Nakuru East Sub-County, Kenya · 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

  • Future research can explore the application of the pecking order theory in different contexts. Further studies can investigate the impact of credit guarantee schemes and credit ratings on small business owners' access to capital.

    Strategies to Obtain Working Capital for Small Businesses · 2026 · DOI

  • The study identifies a gap in the literature regarding strategies employed by small business owners to obtain working capital for business continuity beyond five years. The study aims to address this gap by exploring effective strategies to obtain working capital.

    Strategies to Obtain Working Capital for Small Businesses · 2026 · DOI

  • The study identifies a gap in the literature regarding the comparative analysis of consolidated and standalone financial statements of steel companies in India. The study aims to fill this gap by examining the differences between these statements and their impact on financial position and performance.

    An Empirical Study on Consolidated and Standalone Financial Statements of Leading Steel Companies in India. · 2026 · DOI

  • The study identifies the need for efficient cost management and growth in operational income to positively influence profitability. The study highlights the importance of comparative analysis of income and expenses in evaluating operational performance.

    A Study on the Comparative Analysis of Income and Expenses of Sakthi Finance Limited, Coimbatore · 2026 · DOI

  • The study depends mainly on secondary data. 2. Analysis is limited to selected financial years. 3. External economic conditions are not fully considered. 4. Findings may vary depending on market conditions. 5. Limited financial indicators are included. FUTURE RESEARCH DIRECTIONS • Future research may focus on: • Comparative analysis across finance companies • Long-term profitability analysis • Advanced financial forecasting techniques • Impact of economic factors on income and expenses • Industry-specific financial performance studies REFERENCES 1. Bharathi, S., & Manikandan, S. (2026). A study on effects of green logistics performance in warehouse management towards Surin Automotive Private Limited with special reference to Hosur. International Journal of Business and Administration Research Review, 13(1), 1–5 2. Pandey, I.M. (2015). Financial Management. Vikas Publishing House. 3. Khan, M.Y., & Jain, P.K. (2017). Financial Management: Text and Problems. McGraw Hill. 4. Brigham, E.F., & Houston, J.F. (2021). Fundamentals of Financial Management. Cengage Learning. 5. Gitman, L.J., & Zutter, C.J. (2015). Principles of Managerial Finance. Pearson. 6. Higgins, R.C. (2015). Analysis for Financial Management. McGraw Hill. 7. Bharathi, S., & Balamurugan, P. (2026). A study on employee grievances handling mechanisms at Accel Frontline Service Limited Chennai. International Journal of Management and Social Science Research Reviews, 13(1). 8. Fraser, L.M., & Ormiston, A. (2016). Understanding Financial Statements. Pearson. 9. Ross, S.A., Westerfield, R.W., & Jordan, B.D. (2019). Fundamentals of Corporate Finance. McGraw Hill. 10. Arnold, G. (2013). Corporate Financial Management. Pearson Education. 11. Walsh, C. (2006). Key Management Ratios. Pearson Education. 12. Foster, G. (1986). Financial Statement Analysis. Prentice Hall. 13. Vignesh, H., G., & Bharathi, S. (2026). A study on enhancement of efficiency in warehouse management toward SVJ Logistics India Private Limited at Salem. International Journal of Business and Administration Research Review, 13(1). © Author(s). This work is peer-reviewed, openly published, and permanently archived This article is openly accessible and reusable with proper attribution.

    A Study on the Comparative Analysis of Income and Expenses of Sakthi Finance Limited, Coimbatore · 2026 · DOI

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

    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 araştırılmaması

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

  • The study identifies a need for effective working capital management to enhance corporate financial health. The study highlights the importance of balancing liquidity and profitability for sustainable financial growth.

    Working Capital Management as a Tool for Enhancing Corporate Financial Health: A Descriptive Study · 2026 · DOI

  • Prior studies have focused mainly on profitability in manufacturing and consumer goods firms. There is a gap in the literature on the effect of firm cost levels on shareholder wealth in the healthcare sector.

    Firm Cost Level and Shareholder Wealth Among Listed Healthcare Firms in Nigeria · 2026 · DOI

  • There is a limited empirical evidence on the relationship between debt financing and financial performance in Zambian hotels. The study aims to address this gap by examining the relationship between debt financing and financial performance among hotels in Livingstone District, Zambia.

    Debt Financing and Financial Performance in the Hospitality Industry: Evidence from Hotels in Livingstone, Zambia · 2026 · DOI

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

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

  • The study identifies a gap in the existing literature on the relationship between oil price dynamics and bank profitability in the UAE banking sector. The study aims to examine the relationship between oil price dynamics and bank profitability.

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

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165 open questions have been extracted from the limitations and future-work passages of 1,106 Working Capital and Financial Performance papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

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