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This study tends to focus on Sensitivity and Sectoral analysis for the Determinants of Working Capital evidence form Pakistani nonFinancial Listed Firms. The study remained tapped in working capital decision for the developing market like Pakistan. The data use in this study consists on time period 2005 to 2017. However multi-tools for data analysis are selected. For the diagnostic testing like descriptive summary and correlation Metrix are used. Furthermore OLS regression and fixed model also selected for analysis. The determinants of working capital in this study examined at two different levels. Firstly at firm level, like leverage, firm size, liquidity and ROA etc. Secondly at sectoral level like munificence, dynamism and HHI etc. The involvement of textile and sugar sector of Pakistan can’t be ignored in economic development of Pakistan. The determinants at firm level show highly significant relationship with working capital. The study is beneficiary for the students, researchers, investors and other finance managers for working capital management.

Zafar Iqbal, Munawar Hussain, Muhammad Khalique, Arfaq Tabassum. (2017) New Insight in Working Capital Determinants Making Sensitivity Analysis for Non-financial Listed firm’s Evidence from Pakistan , Journal of Managerial Sciences, Volume 11, Issue 4.
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