Working capital management is very crucial for a firm where it assist managers to take financial decisions. A firm with inefficient working capital management will lead to a downfall of a firm value. The aim of this study is to identify the determinants of Working Capital Management (WCM) in UK listed non-financial firms within the time frame of 2010 – 2019 in the S&P100 index. The results are based on Profitability, Leverage, Debt, Operating Cash Flow and Firm Size which impacts the firms working capital management.
