TITLE:               

EVIDENCE FROM UK NON-FINANCIAL FIRMS DEMONSTRATES THE MODERATING EFFECT OF ECONOMIC POLICY UNCERTAINTY ON THE RELATIONSHIP BETWEEN WORKING CAPITAL MANAGEMENT AND PROFITABILITY

   AUTHORS:   

Israel Odion E. Idewele (PhD), Obasi Ama Ibiam (PhD), Udochukukwu Chikaodili Nkemdilim, Eke Chukwuma Nnate (PhD), Udoka Stephen Otika, Promise Nwakaego Edeogu (PhD), Samuel N. Nwosu (PhD)

DOI: 10.5281/zenodo. 15684146

Page:   76-92         Vol: 20    Issue: 06   Year: 2025

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ABSTRACT

Uncertainty in financial coverage is undoubtedly regarded as one of the numerous factors that could impact the relationship between operating capital and profitability. The  EPU  can  lead  to  greater  uncertainty  in  the  business  environment,  which can affect a company’s ability to effectively manage its working capital. This study investigates the extent Our study’s objective is to determine how the UK’s financial coverage uncertainty (EPU) index,The Fixed Effect Method, Random Effect Method, and two-level Generalized Method of Moments (GMM) to analyze the records for 199 UK production companies Methodology: Fixed Effect Method, Random Effect Method, and two-level Generalized Method of Moments (GMM) was used to analyze the records for 199 UK production companies in order to solve the endogeneity issue and reliable results. Results:  The results of the analysis showed that financial coverage uncertainty (EPU)  had a statistically significant impact on the relationship between Cash conversion cycle (CCC) and profitability. Conclusion :Working capital is typically a significant investment for companies. Contribution: Companies need make sure they have the liquidity they need to fulfill their immediate obligations, they should concentrate on streamlining their working capital management procedures.

 Keywords:

working capital management, cash conversion cycle, economic policy uncertainty, return on operating assets, UK non- financial firms 

Received: 27 March 2025

Accepted: 19 May 2025

Published: 17 June 2025