文章基本信息

标题：The Effect of Working Capital Strategies on Performance Evaluation Criteria
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作者：Ali Kourosh Pasandideh ; Roya Darabi
期刊名称：Asian Social Science
印刷版ISSN：1911-2017
电子版ISSN：1911-2025
出版年度：2015
卷号：11
期号：23
页码：59
DOI：10.5539/ass.v11n23p59
出版社：Canadian Center of Science and Education
摘要：The main aim of the present study is to explore the effect of working capital strategies on performance evaluation criteria. To this end, a number of 658 companies were selected during the period of 2007. For testing research hypotheses, multivariate linear regression statistical technique was used. The results indicate that investment strategies have a significant effect on return on assets and Tobin Q indicator. However, these strategies do not have any significant effect on Market Value Added. Financing strategies also have only a significant effect on Return on Assets.
其他摘要：The main aim of the present study is to explore the effect of working capital strategies on performance evaluation criteria. To this end, a number of 658 companies were selected during the period of 2007. For testing research hypotheses, multivariate linear regression statistical technique was used. The results indicate that investment strategies have a significant effect on return on assets and Tobin Q indicator. However, these strategies do not have any significant effect on Market Value Added. Financing strategies also have only a significant effect on Return on Assets.