أثر إدارة رأس المال العامل في بعض مؤشرات الأداء : دراسة تطبيقية لعينة من شركات القطاع الصناعي العراقي

الملخص EN

The aim of this Study to examine and Analysis the effect of the Working Capital Management on the Profitability and Liquidity and Risk for thirteen of Iraqi's Manufacturing Companies are listed in Iraq Stock Exchange for the period from 2005 to 2013 , the study used the Cash Conversion Cycle as independent Variable and used the ROA and ROE and EPS to measure the profitability , and used the Liquidity ratio and the Quick Ratio to measure the Liquidity , and finally used the Standard Deviation to measure the Risk as depends Variables, the study's result shows : 1- There is a negative significant relationship between the CCC and the ROA and EPS .

2-There is a positive relationship between the CCC and the ROE and positive relationship with the quick ratio and the standard deviation as well .

3-There is no relationship between the CCC and the liquidly ratio.