أثر دورة التحول النقدي و التشغيلي و دوران رأس المال العامل على الأداء التشغيلي : دراسة تطبيقية على الشركات الصناعية المدرجة في بورصة عمان للفترة (2012-2019)‎

Abstract EN

This study aimed to examine the impact of the cash and operating conversion cycle and working capital turnover on the operational performance of industrial companies listed on the Amman Stock Exchange.

The study sample consist of 35 companies during the period from 2012 to 2019.

To achieve the objectives of the current study and test its hypotheses, a simple and multiple linear regression model was used via the E-views software.

The study reached several results, including the existence of a negative and statistically significant impact of the cash and operating conversion cycle on the operational performance of Jordanian industrial companies.

Beside, there is no impact of working capital turnover on the operating performance.

The study recommendations the necessity of adopting policies that reduce the period of the cash and operating conversion cycle and improve the rate of working capital turnover.