Faculty Profile

Hakim Lyngstadås

Associate Professor - Campus Trondheim

Department of Accounting and Operations Management

Publications

Scientific publications In the media Other

Lyngstadås, Hakim (2020)

Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms

Journal of Management Control, 31(4), s. 403- 450. Doi: 10.1007/s00187-020-00306-z - Full text in research archive

Lyngstadås, Hakim (2019)

An empirical investigation of how information sharing affects cash flow performance through competitive capability

Supply chain management, 24(6), s. 710- 728. Doi: 10.1108/SCM-08-2018-0293 - Full text in research archive

Purpose – This paper aims to examine how information sharing affects cash flow performance through the competitive capabilities of low cost or product quality. Design/methodology/approach – In total, 159 survey responses were collected from Norwegian manufacturing firms in 2018. Structural equation modelling (SEM) was used to analyse the data collected. Findings – The low-cost competitive capability was found to positively mediate the effect of information sharing on cash flow performance. However, product quality competitive capability did not have a significant mediating effect between information sharing and cash flow performance. Rather, customer satisfaction fully mediated the relationship between product quality, capability and cash flow performance. The empirical results not only support how the competitive capabilities can be developed through information sharing but also illustrate that the competitive capabilities affect cash flow performance through different mediating routes. Originality/value – While information sharing and competitive capabilities have been studied previously with regard to financial performance, less emphasis has been placed on how customer satisfaction might explain the mediated relationship between product quality, competitive capability and financial performance. In addition, financial performance is measured by the proxy of cash flow. The use of cash flow as a performance measure leads to a more forward-looking financial performance measure. This is especially appropriate for non-listed firms

Lyngstadås, Hakim & Berg, Terje (2016)

Cash Flow and the Consistency Principle in Working Capital Management Calculations

Journal of Applied Management Accounting Research, 14(2), s. 65- 72. - Full text in research archive

Lyngstadås, Hakim & Berg, Terje (2016)

Working capital management: evidence from Norway

International Journal of Managerial Finance, 12(3), s. 295- 313. Doi: 10.1108/IJMF-01-2016-0012 - Full text in research archive

Hagen, Øivind & Lyngstadås, Hakim (2018)

Når reklame utfordrer.

Dagens næringsliv [Kronikk]

Berg, Terje & Lyngstadås, Hakim (2019)

Supplier integration acting as a skeleton key for multiple performance gains: A social exchange perspective

[Academic lecture]. 16th Annual Conference for Management Accounting Research.

Mauritzen, Johannes & Lyngstadås, Hakim (2019)

The auditor, asymmetric information and dividend payout in small private firms: Evidence from a natural experiment.

[Academic lecture]. FIBE.

Mauritzen, Johannes & Lyngstadås, Hakim (2018)

The auditor, asymmetric information and dividend payout in small private firms: Evidence from a natural experiment

[Academic lecture]. NTNU Business School Conference & Phd seminar.

Lyngstadås, Hakim & Berg, Terje (2018)

A social exchange perspective on how supplier integration drives cash flow performance through combinative capabilities