الفهرس 
Title : The Impact of Board characteristics on Working Capital Management Efficiency: the Egyptian Case
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Abstract
Purpose: The research aims to test the relationship between Board characteristics and working capital management efficiency, board characteristics such as CEO duality, board size, board composition, audit committee, audit committee meeting, and Board meetings as the independent variables, and working capital management efficiency as the dependent variable for a sample of Egyptian manufacturing listed firms. WCM efficiency is measured by CCC and Cash holdings and addresses comparative results.
Design/Methodology/approach: a panel data has been collected by the researcher of panel data of 41 manufacturing listed firms over 5 years with total observation of 202 for the period from 2015 to 2019.