A.SHAM; DR R SENTHIL KUMAR. Analyzing Working Capital Efficiency, Including Accounts Receivable ( Customer Payments) and account s payable. INTERNATIONAL JOURNAL OF MANAGEMENT RESEARCH AND REVIEW, India, v. 16, n. 2, p. 202–209, 2026. Disponível em: https://ijmrr.com/index.php/ijmrr/article/view/663. Acesso em: 20 sep. 2026.