@article{MAKHILLIBM2016102727033,
    title = {Study of the Effect of Working Capital on Net Operating Profit in
Companies of Stock Exchange},
    journal = {International Business Management},
    volume = {10},
    number = {27},
    pages = {6256-6261},
    year = {2016},
    issn = {1993-5250},
    doi = {ibm.2016.6256.6261},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2016.6256.6261},
    author = {Kazem and},
    keywords = {Debt payment period,inventory turnover period,cash conversion cycle,net trade cycle,working capital,net operating profit},
    abstract = {The purpose of this study is to investigate the effect of working capital on net operating profit of
companies. This study is an applied research in terms of objective and is a quasi-experimental, post-event in
terms of implementation method. On the other hand, this study is in scope of positive accounting researches
and based on real information. Statistical population of this study includes all listed companies in Stock
Exchange during 2009-2014 (652 companies). Sample size obtained to 350 companies using Cochran formula and
then sample of study was chosen using simple random sampling method. The required data were collected
through referring to Tehran Stock Exchange Organization and Company and using databases of accounting
software (Rah Avarad Novin Software, Sahra Software and Tadbir Pardaz Software) and database of Stock
Exchange Organization then hypotheses were examined through statistical analysis software SPSS and
regression test.}
    }