一、中文部分
1.葉榮忠 (2002)，「中小企業應收帳款風險管理之研究－以某電機公司為例」，國立高雄第一科技大學風險管理與保險系。
2.邱明怡 (2016)，「公司治理、營運資金管理和公司績效之關係－中國應收帳款質押政策之影響」，中央大學企業管理學系。
3.黃舒屏 (2014)，「應收帳款管理風格、現金持有對企業績效之影響」，亞洲大學國際企業學系。
4.吳米琪 (2012)，「公司治理對營運資金管理與企業價值關係之調節作用」，淡江大學會計系。
5.林怡萱 (2012)，「營運資金融資政策對企業長短期績效之影響－以電子產業為例」，淡江大學會計系。
6.林于棟 (2015)，「2007年新應收帳款擔保政策對中國上市公司現金轉換週期與現金持有量之影響」，中央大學企業管理學系。
7.廖麗芬 (2014)，「中小企業縮短營運週期之研究－紅橋公司為例」，中興大學高階經理人碩士在職專班。8.郭元慶 (2002)，「企業運用企業流程再造於縮短現金轉換循環天數之研究」，朝陽科技大學企業管理系。
9.董珮真 (2009)「全球貿易風險遽增，企業謹慎因應」，《貿易雜誌》，第二百期，8-22。
10.王怡心、陳立偉 (2001)，「運用應收帳款及存貨資訊透視企業經營危機」，《內部稽核》，第三十七期，48-53。11.郭國灼 (1999)，「企業財務管理」，金融人員研訓院。
12.郭玉霞 (2008)，「企業應收帳款控管與零呆帳策略之研究」，金融人員研訓院。
13.葉德輝 (2005)，「資訊不對稱與信用風險管理」，中正大學財務金融研究所。
14.謝劍平 (2010)，《財務管理新觀念與本土文化》，智勝文化事業。
15.葉日武 (1997)，《財務管理》，前程企管。
16.邱吉爾，穆林斯 (2004)，「企業成長有多快?」，《哈佛商業評論中文版》，第43卷(4月)：118-128。
17.顏錫銘譯，Richard、Myers and Marcus著 (1998)，《公司理財》，台北：華泰文化事業有限公司。
18.許之俊編譯，Pinches著 (1998)，《財務管理》，台北，文京圖書公司。
19.葉日武譯，(2001)，《消費者行為：建立行銷策略》，八版，台北，前程企業管理有限公司。
20.朱道凱譯，Kaplan and Norton, (2000)，《平衡計分卡-資訊時代的側落管理工具》，台北，臉譜文化出版。
21.劉思言 (2000)，「台灣股票上市公司營運資金管理相關議題之實證研究-產業效果分析與受東南亞金融風暴影響之探討」，國立中央大學企業管理研究。
22.蘭虹 (2001)，《財產與責任保險》，元華文創。
23.閏奕榮 (2003)，《國際貿易問題》。
二、英文部分
1.Boisjoly, R. (2009), "The Cash Flow Implications of Managing Working Capital and Capital Investment," Journal of Business & Economic Studies, 15(1), 98-109.
2.Blinder, A.S. and Louis J. M. (1991), "The Resurgence of Inventory Research: What Have We Learned?" Journal of Economic Survey, 5, 291-328.
3.Eugene F. B. (1992), Fundamentals of Financial Management, 6th ed., The Dryden Press, International edition.
4.Charitou, M. S., Elfani, M. and Lois, P. (2010), "The Effect of Working Capital Management on Firm’s Profitability: Empirical Evidence from an Emerging Market". Journal of Business & Economics Research, 8, 63-68.
5.Deloof, M. (2003), "Does Working Capital Management Affect Profitability of Belgian Firms?" Journal of Business, Finance and Accounting, 30(3), 573-587.
6.Deloof, M. and Jegers, M. (1996), "Trade Credit, Product Quality, and Intragroup Trade: Some European Evidence," Financial Management, 25, 33-43.
7.Erasmus, P. D. (2010), "Working Capital Management and Profitability: The Relationship between the Net Trade Cycle and Return on Assets," Management Dynamics, 19 (1), 2-10.
8.Eljelly, M. A. (2004), "Liquidity- Profitability Tradeoff: An Empirical Investigation in an Emerging Market," International Journal of Commerce and Management, 14(2), 48-61.
9.Emery, G. W. (1987), "An Optimal Financial Response to Variable Demand, "Journal of Financial and Quantitative Analysis, 22, 209-225.
10.Gill, A., Biger, N. and Mathur, N. (2010), "The Relationship between Working Capital Management and Profitability: Evidence from the United States," Business and Economics Journal, 1-9.
11.Harris, A. (2005), "Working Capital Management: Difficult, but Rewarding," Financial Executive, 21(4), 52-53.
12.Hopper, M. A. and Edward, M. L. (1992), "Development and Use of Credit Profit Measures for Account Management," IMA Journal of Management Mathematics, 4(1), 3-17.
13.Hawawini, G., Viallet, C. and Vora, A. (1996), "Industry Influence on Corporate Working Capital Decision," Sloan Management Review, 27, 4, pp. 15-24.
14.Lazaridis, I. and Tryfonidis, D. (2006), "The Relationship between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange," Journal of Financial Management and Analysis, 19(1), 26-35.
15.Lind, L., Pirttilä, M., Viskari, S., Schupp, F. and Kärri, T. (2012), "Working Capital Management in the Value Chain of Automotive Industry: Financial Value Chain Analysis," Journal of Purchasing and Supply Management, Vol. 18, No. 2, 92-100.
16.Mohamad, N. E. A. and Saad, N. M. (2010), "Working Capital Management: The Effect of Market Valuation and Profitability in Malaysia, " International Journal of Business and Management, 5 (11), 140-147.
17.Muhammad, A. and Syed, I. H. (2011), "Impact of Working Capital Management on Firms’ Performance: Evidence from Non-Financial Institutions of Kse-30 Index," Interdisciplinary Journal of Contemporary Research in Business, 3(5), 481-492.
18.Mustafa, A. (2011), "Analyzing the Impact of Working Capital Management on the Profitability of SME's in Pakistan," International Journal of Business and Social Science, Vol. 2, No. 22.
19.Pinches, G. E. (1991), Essentials of Financial Management, 4th Ed, Harper Collins College, New York.
20.Padachi, K. (2006), "Trends in Working Capital Management and Its Impact on Firms Performance: An Analysis of Mauritian Small Manufacturing Firms," International Review of Business Research Papers, 2 (2), 45-58.
21.Petersen, M. A. and Rajan, R. G. (1997), "Trade credit: Theories and evidence, " The Review of Financial Studies, 10, 661-691.
22.Pimplapure, V. U. and Kulkarni, P. P. (2011), "Working Capital Management: Impact of Profitability," SCMS Journal of Indian Management, 53-59.
23.Raheman, A., Qayyum, A., Afza, T. and Bodla, M. A. (2010), "Sector-Wise Analysis of Working Capital Management and Firm Performance in Manufacturing Sector of Pakistan," Interdisciplinary Journal of Contemporary Research in Business, 2 (7), 412-437.
24.Reason, T. (2004), "The Working Capital Survey," CFO Magazine, 14-19.
25.Richards, V. D. and Eugene, J. L. (1980), "A Cash Conversion Cycle Approach to Liquidity Analysis." Financial Management, 9, 32-38.
26.Sharma, S. and Mahajan, V. (1980), "Early Warning Indicators of Business Failure," Journal of Marketing, 44(4), 80-89.
27.Shah, A. and Sana, S. (2006), "Impact of Working Capital Management on the Profitability of Oil and Gas Sector of Pakistan," European Journal of Scientific Research, 15 (3), 301-307.
28.Shin, H. H. and Soenen, L. (1998), "Efficiency of Working Capital and Corporate Profitability," Financial Practice and Education, 8 (2), 37-45.
29.Smith, J. K. (1987), "Trade Credit and Informational Asymmetry," The Journal of Finance, 42(4), 863- 872.
30.Shipley, D. and Davis, L. (1991), "The Role and Burden-Allocation of Credit in Distribution Channels," Journal of Marketing Channels, 1, 3-22.
31.Sachdeva, K. S. and Lawrence, J. G. (1981), "Accounts Receivable Decisions in a Capital Budgeting Framework," Financial Management, 10(5), 45-49.
32.Shehzad, L. M. and Clifford, W. S. Jr. (1992), "Accounts Receivable Management Policy: Theory and Evidences," The Journal of Finance, Vol. 47, No. 1.,169-200
33.Shin, H.H. and Soenen, L.A. (2000), "Liquidity Management or Profitability- Is There Room for Both?" AFP Exchange, 20, 2, 46-49
34.Soenen, L. A. (1993), "Cash Conversion Cycle and Corporate Profitability," Journal of Cash Management, 13(53), 53-58.
35.Stowe, J. D., Watson, C. J. and Robertson, T. D. (1980), "Relationships between the Two Sides of the Balance Sheet: A Canonical Correlation Analysis," Journal of Finance, 35, 973-980.
36.Garcia-Teruel, P. J. and Martinez-Solano, P. (2007), "Effects of Working Capital Management on SME Profitability," International Journal of managerial Finance, 3 (2), 164-177.
37.Wilner, B. S. (2000), "The Exploitation of Relationships in Financial Distress: The Case of Trade Credit," Journal of Finance, 55, 153-178.
38.Wang, Y. J. (2002), "Liquidity Management, Operating Performance and Corporate Value: Evidence from Japan and Taiwan," Journal of Multinational Financial Management, 12, 159-169.
39.Whitaker, R. B. (1999), "The Early Stages of Financial Distress," Journal of Economics and Finance, 23 (2), 123-133.
40.Lee, Y. W. and Stowe, J. (1993), "Product Risk, Asymmetric Information, and Trade Credit," Journal of Financial and Quantitative Analysis, vol. 28, issue 02, 285-300
41.Zayanderoody, M. (2011), "A Comparative Study of the Relationship between Working Capital Management and Profitability of Listed Companies in Tehran Stock Exchange," The Business Review, Cambridge, 17 (2), 243-247.