[Afza, T. & Nazir, M. (2009). Impact of aggressive working capital management policy on firms’ profitability. The IUP Journal of Applied Finance, 15(8), 20-30.]Search in Google Scholar
[De Chazal Du Mee. (1998). Research Study on Small and Medium Enterprises, Final Report.]Search in Google Scholar
[Deakins, D., Logan, D. & Steele, L. (2001). The Financial Management of the Small Enterprise, ACCA Research Report, No. 64.]Search in Google Scholar
[Deloof, D. (2003). Does Working Capital Management affect Profitability of Belgian Firms? Journal of Business Finance and Accounting, Vol. 30, No. 3 & 4, 573-587.]Search in Google Scholar
[Enayati, S. (2004). Review and Explain Working Capital Management in Companies listed on Tehran Stock Exchange. MA Thesis, Shahid Beheshti University, Iran.]Search in Google Scholar
[Fahimzadeh, S.R (1998). Relationship between liability with profit and assets return. MA Thesis, Tarbiat Modarres University, Iran.]Search in Google Scholar
[Gill, A., Biger, N. & Mathur, N. (2010). The Relationship between Working Capital Management And Profitability: Evidence From The United States, Business and Economics Journal, Vol. 10, 1-9.]Search in Google Scholar
[Grablowsky, B.J. (1976). Mismanagement of Accounts Receivable by Small Business, Journalof Small Business, Vol. 14, 23-28.]Search in Google Scholar
[Howorth, C. & Westhead, P. (2003). The focus of working capital management in UK small firms, Management Accounting Research, Vol. 14, No. 2, 94-111.]Search in Google Scholar
[Karaduman, H., Akbas, H. & Caliskan, A. (2011). The relationship between working capital management and profitability: evidence from an emerging market, International ResearchJournal of Finance and Economics, Issue 62, 52-66.]Search in Google Scholar
[Lazaridis, I. & Tryfonidis, D. (2006). Relationship between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange. Journal of FinancialManagement and Analysis, Vol. 19, No. 1, 38-45.]Search in Google Scholar
[Mathuva, D, (2009). The influence of working capital management components on corporate profitability: a survey on Kenyan listed firms. Research Journal of Business Management, Vol. 3, 1-11.10.3923/rjbm.2010.1.11]Search in Google Scholar
[Namazi, M. & Salehi, M. (2010). The Role of Inflation in Financial Repression: Evidence of Iran. World Applied Sciences Journal, Vol. 11, No. 6, 653-661.]Search in Google Scholar
[Rostami, V. & Salehi, M. (2011). Necessity for Reengineering Qualitative Characteristics of Financial Reporting arrangement to Reduce Information Asymmetry: Evidence of Iran, African Journal of Business and Management, Vol. 5, No. 8, 3274-3288.]Search in Google Scholar
[Narasimhan, M.S. & Murty, L.S. (2001). Emerging Manufacturing Industry: A Financial Perspective, Management Review, June, 105-112.]Search in Google Scholar
[Peel, M.J., Wilson, N. & Howorth, C.A. (2000). Late payment and Credit management in the small firm sector: Some Empirical Evidence, International Small Business Journal 18 (2), 52-68.10.1177/0266242600182001]Search in Google Scholar
[Peel, M.J. & Wilson, N. (1996). Working capital and financial management practices in the small firm sector, International Small Business Journal 14 (2), 52-68.10.1177/0266242696142004]Search in Google Scholar
[Rafuse, M.E. (1996). Working Capital Management: An Urgent Need to Refocus, Journal ofManagement Decision, Vol. 34, No. 2, 59-63.]Search in Google Scholar
[Raheman, A. & Nasr, M. (2007). Working capital management and profitability-case of Pakistani firms, International Review of Business Research Papers 3 (1), 279-300.]Search in Google Scholar
[Raheman, A., Afza, T., Qayym, A. & Mahmood A. (2010). Working Capital Management and Corporate performance of manufacturing sector in Pakistan, International Research Journalof Finance and Economics, Vol. 47, 151-163.]Search in Google Scholar
[Rajesh, M., Reddy (2011). Impact of working capital management on firms’ profitability, GlobalJournal of Finance and Management, Vol. 3, No. 1, 151-158.]Search in Google Scholar
[Salehi, M. & Rostami, V. (2009). Relationship between Going Concern Concept and P/E Ratio in Emerging Market: Case of Iran, Journal of Management Research, Vol. 1, No. 1, 1-22.]Search in Google Scholar
[Salehi, M., Talebnia, G., Valipour, H. & Shafiee, S. (2009). Empirical Study of the Relationship between Ownership Structure and Firm Performance: Some Evidence of Listed Companies on Tehran Stock Exchange, Zagreb International Review of Economics & Business, Vol. 13, No. 1, 51-64.]Search in Google Scholar
[Salehi, M. (2008). The Role of Financial Intermediaries in Capital Market, Zagreb InternationalReview of Economic and Business, Vol. 6, No. 1. May, 97-109.]Search in Google Scholar
[Salehi, M. (2009). Tobin’s Q Model and Cash Flows from Operating and Investing Activities Evaluating in Listed Companies in Iran, Zagreb International Review of Economic andBusiness, Vol. 7, No. 2, 71-82.]Search in Google Scholar
[Yung-Jang, W. (2002). Liquidity management, operating performance, and corporate value. Journal of multinational financial management, Vol. 12, 159-169.]Search in Google Scholar