TY  - JOUR
T1  - Study of the Effect of Working Capital on Net Operating Profit in
Companies of Stock Exchange
AU - Omidvar, Kazem AU - Abedini, Bizhan 
JO  - International Business Management
VL  - 10
IS  - 27
SP  - 6256
EP  - 6261
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.6256.6261
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.6256.6261
KW  - Debt payment period
KW  -inventory turnover period
KW  -cash conversion cycle
KW  -net trade cycle
KW  -working capital
KW  -net operating profit
AB  - 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.
ER  -