List of Articles بازده دارائی

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  1 - Survey of Governmental Effect on Financial Function (Profitability)
  P. Saidi J. Ghezelsefloo
  This paper investigates privatization including Return on Assets (ROA), Return on Equity (ROE) andReturn on Sale (ROS) in the Tehran stock exchange. From 1996 to 2004, 29 companies receivedgovernmental share in the private sector. This first sectorincludes two level ces More

  This paper investigates privatization including Return on Assets (ROA), Return on Equity (ROE) andReturn on Sale (ROS) in the Tehran stock exchange. From 1996 to 2004, 29 companies receivedgovernmental share in the private sector. This first sectorincludes two level cession using a Wilcoxonsinged rank test and regression in the OLS method and second sector three level cession using theFriedman test. The results shows that first sector financial function companies increase, and secondsector do not. Manuscript profile
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  2 - Studying the Effect of the components of the cash conversion cycle and return on assets in abkame company.
  Khosro Faghani Makarani Zahra Bineshian Yaser Ahmadi
  This study examines the relationship between the cash conversion cycle and return on assets in this company from (1382) through (1390).in this research we study the effect of different variables of cash conversion cycle on profitability in this company. these variables More

  This study examines the relationship between the cash conversion cycle and return on assets in this company from (1382) through (1390).in this research we study the effect of different variables of cash conversion cycle on profitability in this company. these variables consist of: Account Payable period,Inventory Turnover Period,Account Receipt Period. Current ratio, debt ratio, sales growth was considered as a control variable. For analyzing datas and accepting or rejecting each hypothesis we use from pearson and regresun correlation coefficient also we use that for normality. The conclusion of this study shows an inverse relationship between variables of cash conversion cycle and return on assets. it means if account receipt, cash conversion cycle and period of debt payment  increase ,the profitability of this company will decrease  so managers can create the positive value for shareholders with decreasing period of debt payment, period of inventory turnover, period of demand collection and… Manuscript profile