Bashir, Rabia, and Angappan Regupathi. “Aggregate and Disaggregate Measures of Operating and Non-Operating Working Capital Influence on Firm Performance: Evidence from Malaysia”. International Journal of Banking and Finance, vol. 17, no. 1, Dec. 2021, pp. 1-26, https://doi.org/10.32890/ijbf2022.17.1.1.