Impact of working capital management on profitability ratios: evidence from Iran
Publish place: 11th Iranian Academic Accounting conference
Publish Year: 1392
نوع سند: مقاله کنفرانسی
زبان: English
View: 865
This Paper With 7 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
IAAC11_087
تاریخ نمایه سازی: 25 فروردین 1394
Abstract:
In this research we investigate the effect return on assets, return on equity, profit margin and earnings per share on working capital management. Current ratio and quick ratio used as proxiesfor working capital management. The research sample includes 451 year -firm of Tehran Stock Exchange (TSE) listed companies for period 2009-12. The multiple linear regressions were applied to test the research hypotheses. The results showed that, return on assets and earnings per share have a negative impact on working capital management. The results also show that earnings per share and profit margin positively associated with the firm performance.
Keywords:
Authors
Seyed Javad Habibzadeh Baygi
Accounting Department Islamic Azad University, Mashhad Branch,Department of Accounting,
Seyed Hesam Vaghfi
Department of Management, Economics and Accounting, Payame Noor University, I.R. of Iran. Accounting lecturer
Ali Taghavi Moghaddam
Accounting Department,Islamic Azad University, Buojnord Branch,Department of Accounting
Majid Ghaboli Khoshrou
Accounting Department, Islamic Azad University-Neyshabur Branch,Department of Accounting,
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :