Investigation of the Effect Cash on the relationship between Working Capital Components and Profitability
سال انتشار: 1395
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 413
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شناسه ملی سند علمی:
AMSCONF04_234
تاریخ نمایه سازی: 6 اسفند 1395
چکیده مقاله:
Liquidity is one of the most relevant risks to the organization's working capital. The main risk of liquidity is the risk of the lack of cash to repay obligations. This study has examined the effect of cash on the relationship of positive and negative working capital and profitability. The study population consisted of listed companies in Tehran Stock Exchange for a period of 8 years from 2007 to 2010. The results showed that in companies with negative working capital, the relationship between working capital and profitability is positive and in companies with positive working capital, the relationship between working capital and profitability is negative. The results also showed that in companies with negative working capital, cash is an influential factor on the relationship between working capital and profitability, however, in companies with positive working capital, cash has a negative moderating effect on the relationship between working capital and profitability.
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نویسندگان
Ali Salimpour
Faculty member Department of Accounting Payam Noor University Kerman, Iran
Esmaeil Amiri
MSc Accounting, Shahid Bahonar University of Kerman, Kerman, Iran