A MASTER’S THESIS AT BASRA UNIVERSITY DISCUSSING THE IMPACT OF WORKING CAPITAL MANAGEMENT IN ACHIEVING FINANCIAL SAFETY:
On Sunday 13/2/2022 the College of Administration and Economics at the University of Basra discussed a master’s thesis in the Department of Banking and Financial Sciences (the impact of working capital management in achieving financial safety) - Analytical study on a sample of private commercial banks for the period 2015-2019. 
The thesis of the researcher (Diaa Rahim Mohsen) aims to identify the impact of working capital management on some financial indicators approved by the Central Bank of Iraq and used by private commercial banks.  
The thesis concluded that the capital has no correlation with the quality of the assets, the employment ratio, the cash balance ratio, the legal reserve ratio, the return on investment, the return on shareholders' equity, and the stock turnover rate due to the fact that working capital mostly consists of short-term financing