Authors : Kazem Omidvar and Bizhan Abedini
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.
Kazem Omidvar and Bizhan Abedini, 2016. Study of the Effect of Working Capital on Net Operating Profit in Companies of Stock Exchange. International Business Management, 10: 6256-6261.