<abstract xmlns="http://www.w3.org/1999/xhtml"><p> The present study aims to investigate the relationship between working capital changes and fixed assets with asset return of 120 manufacturing listed companies in Tehran Stock Exchange during 2006-2010. Pearson correlation and Regression test are employed to determine the kind of relationship between dependent and independent variables, hypotheses test and evaluating normality of data respectively. The outcomes of the study suggest that there is a significant relationship between working capital changes and fixed assets with assets return in the research community.</p></abstract>

The present study aims to investigate the relationship between working capital changes and fixed assets with asset return of 120 manufacturing listed companies in Tehran Stock Exchange during 2006-2010. Pearson correlation and Regression test are employed to determine the kind of relationship between dependent and independent variables, hypotheses test and evaluating normality of data respectively. The outcomes of the study suggest that there is a significant relationship between working capital changes and fixed assets with assets return in the research community.

The Relation of Working Capital and Fixed Assets: a Study

Ph.D. Ferdowsi University of Mashhad, Iran Faculty of Economics and Business Administration Accounting Department Azadi Sq., Mashhad, Khorasan Razavi. P.O. Box: 9177948974. Iran

Folia Oeconomica Stetinensia

{"article-title":"The Relation of Working Capital and Fixed Assets: a Study"}

The present study aims to investigate the relationship between working capital changes and fixed assets with asset return of 120 manufacturing listed companies...

The Relation of Working Capital and Fixed Assets: a Study

Publié en ligne: 15 mars 2013

Pages: 47 - 60

DOI: https://doi.org/10.2478/v10031-012-0001-1

This content is open access.