turan ondes - Professor of Accounting and Finance, Faculty of Business Administiration, Ataturk University, Turkey
sajjad gholizadeh - PhD Student of Accounting and Finance, Faculty of Business Administiration, Ataturk University, Turkey.
peiman sadeghi - Department of Accounting, College of Accounting, MeshkinShahr Branch, Islamic Azad university, MeshkinShahr, Iran

Working capital, managers the company’s current assets with short-term debt resources.Therefore, in the study: detailed information was given about the management of cash,receivables, stock and short-term debts by exploring the literature. This study also includes an application for information about the practices of the working capital management of textile and leather enterprises. In this study, companies belonging to Textile and Leather sectors that are traded in Stock Exchange Istanbul have been examined and the ones that have been given continuity in these companies have been addressed. The effects of firms turnover rate, debt turnover rate, stock turnover rate and net trading duration on firm profitability of working capital management in Textile and leather sector firms data for 2007-2014 have analyzed with panel data. According to the results of the study, there is a significant relationship between the stock turnover and debt turnover with gross profit.

Working Capital Management, Cash Management, Receivables Management,Stock Management, Textile and Leather Companies