The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange

In the present study, the effect of company size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange has been investigated. This research is empirical in terms of purpose. The study sample of this research are the companies listed...

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Main Authors: Ebrahim Enayat Poor Shiadeh, Abdolkarim Moghaddam, Ahad Asadifar, Javad Derakhshan
Format: Article
Language:English
Published: Rasht: Javad Deljoo Shahir 2019-12-01
Series:New Applied Studies in Management, Economics & Accounting
Subjects:
Online Access:https://www.nasme-journal.ir/article_181192_d41d8cd98f00b204e9800998ecf8427e.pdf
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author Ebrahim Enayat Poor Shiadeh
Abdolkarim Moghaddam
Ahad Asadifar
Javad Derakhshan
author_facet Ebrahim Enayat Poor Shiadeh
Abdolkarim Moghaddam
Ahad Asadifar
Javad Derakhshan
author_sort Ebrahim Enayat Poor Shiadeh
collection DOAJ
description In the present study, the effect of company size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange has been investigated. This research is empirical in terms of purpose. The study sample of this research are the companies listed on the Tehran Stock Exchange during a seven-year period from 2011 to 2018. According to the limitations of the research and using a systematic approach, data about 84 companies have been collected. To test the research hypotheses, statistical method based on multivariate regression and Eviews software was used to analyse the data. According to the results of research hypotheses, there is a positive and significant relationship between working capital management and profitability. The findings also showed that firm size has no significant effect on the relationship between working capital management and corporate profitability.
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spelling doaj.art-e6b0b4c05510414e974e652e4aed7b0d2024-08-03T02:07:51ZengRasht: Javad Deljoo ShahirNew Applied Studies in Management, Economics & Accounting2783-31192019-12-0124374810.22034/nasmea.2019.181192181192The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock ExchangeEbrahim Enayat Poor Shiadeh0Abdolkarim Moghaddam1Ahad Asadifar2Javad Derakhshan3M.A. in Accounting, Islamic Azad University, Qaemshahr Branch, IranAssociate Professor of Accounting Department, Payam Noor University, IranPhD Student in Accounting, Islamic Azad University, Damavand Branch, IranM.A. in Accounting, Parandak Institute of Higher Education, IranIn the present study, the effect of company size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange has been investigated. This research is empirical in terms of purpose. The study sample of this research are the companies listed on the Tehran Stock Exchange during a seven-year period from 2011 to 2018. According to the limitations of the research and using a systematic approach, data about 84 companies have been collected. To test the research hypotheses, statistical method based on multivariate regression and Eviews software was used to analyse the data. According to the results of research hypotheses, there is a positive and significant relationship between working capital management and profitability. The findings also showed that firm size has no significant effect on the relationship between working capital management and corporate profitability.https://www.nasme-journal.ir/article_181192_d41d8cd98f00b204e9800998ecf8427e.pdfcompany sizeworking capital managementprofitability
spellingShingle Ebrahim Enayat Poor Shiadeh
Abdolkarim Moghaddam
Ahad Asadifar
Javad Derakhshan
The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange
New Applied Studies in Management, Economics & Accounting
company size
working capital management
profitability
title The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange
title_full The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange
title_fullStr The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange
title_full_unstemmed The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange
title_short The effect of firm size on the relationship between working capital management and profitability of companies listed on the Tehran Stock Exchange
title_sort effect of firm size on the relationship between working capital management and profitability of companies listed on the tehran stock exchange
topic company size
working capital management
profitability
url https://www.nasme-journal.ir/article_181192_d41d8cd98f00b204e9800998ecf8427e.pdf
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