What type of study is this?

This is a Panel Data Regression study.

The Effect of Net Working Capital and Leverage on Cash Holdings (A Case Study of Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange)

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Quantitative analysis examines cash holdings in 26 companies, revealing leverage significantly impacts cash retention.

Leverage positively influences cash holdings, reflecting companies’ need for liquidity.
Cash policies vary significantly across firms, highlighting the importance of corporate cash management.
Panel data regression was used, focusing on 26 companies over five years for the analysis.
Findings underscore the balance of internal and external factors in determining corporate liquidity strategies.

Prihatini et al. (2025) studied this question.

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