TY - JOUR ID - TI - Using of the working capital to predict the financial requirements in Zimbabwean companies AU - Moses Jachi AU - Abdulridha Lateef Jasim AU - Zahraa salih hamdi AU - Emad Kendory PY - 2021 VL - 1 IS - 1 SP - 234 EP - 248 JO - ACCOUNTING AND FINANCIAL SCIENCES JOURNAL مجلة العلوم المالية والمحاسبية SN - 27092852 AB - The importance of working capital, which represents the difference between current assets and current liabilities, arises because it shows the ability of the company to meet short-term financial needs.Consequently, the researchers assumed that the elements or items of working capital contribute to predicting the financial needs of the company. Therefore, this study aims to use regression analysis in order to predict the financial needs of the company.This study found both Accounts receivable and cash are affected by total income by (4.198, 0.577)respectively, while Inventory is affected by total income by (5.207).Also, the credit accounts payables are affected by the total income by (6.905).These figures (4.198, 0.577, 5.207 and 6.905 ) are considered as a guide for estimating the working capital items in terms of total income. Thus, it becomes clear to us that the working capital items contribute to predicting the financial needs of the company. The research sample included four companies operating within the industrial sector registered on the Zimbabwean Stock Exchange for the period from 2009 to 2018.The reason for choosingthese Zimbabwean companies is they suffer from the problem of assessing their financial needs.

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