Click for new scientific resources and news about Corona[COVID-19]

Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   fall 2016 , Volume 5 , Number 19 #b00496; Page(s) 117 To 127.
 
Paper: 

The surveying of working capital management and its components in the profitability of small and medium non-exchange firms based on panel data

 
 
Author(s):  RAHIMI MOHSEN*, IZADI HOSSEIN, JAMSHIDI HAMID
 
* Islamshahr University
 
Abstract: 
Working capital management is one of the most important areas in financial management and management of organizations to be considered, because it directly affects the liquidity and profitability of companies. The aim of this study was to investigate the importance of working capital management and its components in the profitability of small and medium enterprises are non-exchange firms. In this study territory was five-year period between 1388 to 1392, and 50 companies were selected after performing the sampling process. As well as for analysis and regression analysis was used to test research hypotheses. The results show the index constituents on working capital management and profitability of small and medium non-exchange firms and there was a significant inverse relationship. Firms can have the optimal level of capital that maximizes the value they provide. Being abundant and generous credit policy can lead to increased sales and reduced inventory shortages Available high risk and trade credit because the evaluation of product quality to provide payment to customers can lead to increased sales.
 
Keyword(s): working capital management,average collection period,maintenance of inventory,accounts payable payment period,liquidity cycle
 
References: 
  • ندارد
 
  Persian Abstract Yearly Visit 77
 
Latest on Blog
Enter SID Blog