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首页> 外文期刊>Information and Knowledge Management >The Role of Business Cycles on the Relationship between the Company's Working Capital and the Profitability of Listed Companies in Tehran Stock Exchange
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The Role of Business Cycles on the Relationship between the Company's Working Capital and the Profitability of Listed Companies in Tehran Stock Exchange

机译：商业周期在德黑兰证券交易所公司营运资金与上市公司盈利能力之间的关系中的作用

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Working capital management is one of the most important areas in financial management and business management taken into account, because it directly affects the liquidity and profitability of companies, the probability of bankruptcy for companies exposed to inappropriate management of working capital despite there is a positive profitability. Therefore, in this study to investigate the role of business cycles on the relationship between working capital and profitability of the company in the companies listed in Tehran Stock Exchange during the period 2014-2010 will be discussed. In this study, 107 companies in the period was determined. In order to reflect the profitability of the company of two variable rate of return on assets (ROA) and net operating income (GOI) was considered. Multivariate regression was used to test the significance of using the t test and F. Finally, it was determined that, in the first model the cycle of debt rate of return on assets is a significant and positive. While in the second model the cash conversion cycle, converting inventory and accounts receivable and a net operating profit is significant and positive.
机译：周转资金管理是财务管理和业务管理中最重要的领域之一，因为它直接影响公司的流动性和获利能力，尽管获利为正，但是如果公司受到不适当的周转资金管理，其破产的可能性。因此，在本研究中，将探讨在德黑兰证券交易所上市的公司在2014年至2010年期间，商业周期对公司营运资本与公司盈利能力之间关系的作用。在这项研究中，确定了该时期的107家公司。为了反映公司的盈利能力，考虑了两个可变资产收益率（ROA）和净营业收入（GOI）。多元回归被用来检验使用t检验和F的重要性。最后，我们确定，在第一个模型中，资产负债回报率的周期是显着且正的。在第二种模型中，现金转换周期可转换库存和应收账款以及净营业利润是可观的和正的。

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