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Impact of working capital management on profitability ratios: evidence from Iran
Seyed Javad Habibzadeh Baygi,Javadi,Javadi,Ghasemipur 국제융합경영학회 2014 융합경영연구 Vol.2 No.1
In this research we investigate the effect return on assets, return on equity, profit margin and earnings per share on working capital management. Current ratio and quick ratio used as proxies for working capital management. The research sample includes 451 year -firm of Tehran Stock Exchange (TSE) listed companies for period 2007-10. The multiple linear regressions were applied to test the research hypotheses. The results showed that, return on assets and earnings per share have a negative impact on working capital management. The results also show that earnings per share and profit margin positively associated with the firm performance.
Disclosure Quality and Economic Value Added
Seyed Javad Habibzadeh Baygi,Parisa Javadi 한국유통과학회 2015 The Journal of Industrial Distribution & Business( Vol.6 No.2
urposeThisresearchinvestigatestheeffectofdisclosure–qualitywithtwomaincomponents,reliabilityandtimeliness,oneconomicvalueaddedinIran. cludes170TehranStockExchangelistedcompaniesfrom2008-12.Multipleregressionanalysiswasappliedtotestthehy-pothesesandestimatesofthecoefficients.Firmsizeandreturnonassetswerethecontrolvariables. ResultsTheresultsshowthattimelinessofinformationhas–apositiveimpactoneconomicvalueadded.Wedidnotfindanysignificantrelationshipbetweendisclosurequalityandreli-abilityofinformationandeconomicvalueadded.Theregressedmodelshowsthatthereisnosignificantassociationbetweenfirmsizeandeconomicvalueadded.Theresultsalsoshowthatthereisapositiveassociationbetweenreturnonassetsandeconomicvalueadded. Conclusions–Theoretically,timelyinformationiseffectiveindecision-making.Thisstudyshowsthattimelinessofinformationhaspositiveeffectonthecreationofeconomicvalueadded.However,disclosurequality,reliability,andfirmsizedonotef-fectoneconomicvalueadded.Companieswithgreaterreturnonassetsproducegreatereconomicvalueadded.