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  1 - 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