شماره ركورد كنفرانس
4261
عنوان مقاله
The Effect of Working Capital Management on the Decisions of Financial Provision and Profitability
پديدآورندگان
Shams Koloukhi Amir Department of Accounting, Torbat-e-Jam Branch, Islamic Azad University, Torbat-e-Jam, Iran , Vadiei Mohammadhossein Associate professor, Ferdowsi University of Mashhad, Iran , Taghavi Moghaddam Ali Department of Accounting, bojnourd Branch, Islamic Azad University, bojnourd, Iran , parsian Hossein Department of Accounting, Torbat-e-Jam Branch, Islamic Azad University, Torbat-e-Jam, Iran.
تعداد صفحه
13
كليدواژه
Working capital management , financial provision decisions , debt structure , profitability
سال انتشار
1395
عنوان كنفرانس
چهاردهمين همايش ملي حسابداري ايران
زبان مدرك
انگليسي
چكيده فارسي
This study examines the correlation between working capital management and debit structure of the firms and the effect of this correlation on the firms’ profitability. If cash flow is the preferred source for financial provision of investments in the projects, it mediates the structure and combination of working capital. The cross-sectional data was in the form of time series, collected from 112 listed firms in Tehran Stock Exchange from 2009-2003. Panel data method and ANOVA estimator were used for model evaluation. Results showed a significant correlation between financial provision decisions and working capital management. Also, financial provision decisions and working capital management have a positive effect on profitability.
كشور
ايران
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