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The relationship between liquidity and profitability in the retail industry: evidence from Chinese listed firms

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Resumo:This paper clarifies the relationship between liquidity and profitability, in the retail industry, resorting to evidence from Chinese listed firms. The study extends the literature by providing a new perspective that relates cash flows with firms’ returns. Similarities and differences between store-based retailers and internet pure players are also addressed. According to the results, a positive relationship between liquidity and profitability exists in the Chinese retail industry. Moreover, internet pure players present lower returns when compared to store-based retailers. Managers can, therefore, improve retail firms’ profitability through effective liquidity management, mainly acting via suppliers’ payment period and operating cash flows.
Autores principais:Morais, Francisco Fernandes Mota
Assunto:Liquidity Profitability China Retail
Ano:2019
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL
Descrição
Resumo:This paper clarifies the relationship between liquidity and profitability, in the retail industry, resorting to evidence from Chinese listed firms. The study extends the literature by providing a new perspective that relates cash flows with firms’ returns. Similarities and differences between store-based retailers and internet pure players are also addressed. According to the results, a positive relationship between liquidity and profitability exists in the Chinese retail industry. Moreover, internet pure players present lower returns when compared to store-based retailers. Managers can, therefore, improve retail firms’ profitability through effective liquidity management, mainly acting via suppliers’ payment period and operating cash flows.