THE RELATIONSHIP BETWEEN WORKING CAPITAL AND VARIOUS COMPONENTS OF ACCOUNTING PROFIT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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SETAYESH MOHAMMAD HOSSEIN; MANSOURI OMID

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Journal: The Financial Accounting and Auditing Researches Year:2011 | Volume:2 | Issue:8 Page(s): 1-24

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Title

THE RELATIONSHIP BETWEEN WORKING CAPITAL AND VARIOUS COMPONENTS OF ACCOUNTING PROFIT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

SETAYESH MOHAMMAD HOSSEIN | MANSOURI OMID | Issue Writer Certificate

Keywords

WORKING CAPITALQ2

GROSS PROFITQ3

OPERATING INCOMEQ3

EARNING BEFORE INTEREST AND TAXQ3

NET INCOMEQ2

Abstract

The ultimate goal of any trade firm is earning profit. Profit has special importance in finance literature. Thus, for several years, identification as well as the type and intensity of factors that affects profit, have been the focus of many studies. This research investigates the relationship between WORKING CAPITAL and various components of accounting profit. The sample consists of 195 listed companies of Tehran stock exchange for a period of 5 years (i.e. 1383-1387). For testing hypothesis, we use different statistic methods especially multivariate regression. The results show that net WORKING CAPITAL has significant positive relationship with OPERATING INCOME, EARNING BEFORE INTEREST AND TAX, and NET INCOME. While, there is no significant relationship between gross WORKING CAPITAL and any various components of accounting profit.

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APA: Copy

SETAYESH, MOHAMMAD HOSSEIN, & MANSOURI, OMID. (2011). THE RELATIONSHIP BETWEEN WORKING CAPITAL AND VARIOUS COMPONENTS OF ACCOUNTING PROFIT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(8), 1-24. SID. https://sid.ir/paper/197957/en

Vancouver: Copy

SETAYESH MOHAMMAD HOSSEIN, MANSOURI OMID. THE RELATIONSHIP BETWEEN WORKING CAPITAL AND VARIOUS COMPONENTS OF ACCOUNTING PROFIT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2011;2(8):1-24. Available from: https://sid.ir/paper/197957/en

IEEE: Copy

MOHAMMAD HOSSEIN SETAYESH, and OMID MANSOURI, “THE RELATIONSHIP BETWEEN WORKING CAPITAL AND VARIOUS COMPONENTS OF ACCOUNTING PROFIT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 8, pp. 1–24, 2011, [Online]. Available: https://sid.ir/paper/197957/en

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