TY  - JOUR
T1  - Working Capital Management Policies of Listed Companies in the Tehran Stock Exchange
AU - Mansoori, Ebrahim AU - Mansoori, Omid 
JO  - International Business Management
VL  - 10
IS  - 15
SP  - 3108
EP  - 3112
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.3108.3112
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.3108.3112
KW  - Working capital
KW  -working capital management
KW  -comparative study
KW  -Tehran stock exchange
KW  -Iran
AB  - The present study examines the working capital procedures of companies listed in Tehran Stock Exchange (TSE).The population consisted of all manufacturing companies listed on the TSE atthe end of year 2013.The standard survey questionnaires were mailed to all sample firms.Testing hypotheses, Chi-square test is used. The results of the research have compared with similar results of previous studies on USA, Canadian and Australian companies. We find that most of Iranian companies use unofficial working capital policies in compare to these countries. Moreover, the results also showed that Iranian companies are more risk-averse for managing working capital and is associated with more conservative policies.In addition, Iranian companies have no scheduled programming to use the Just in Time (JIT) techniques to manage their inventories.
ER  -