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أثر سياسات رأس المال العامل على ربحية الشركات : دليل من الأردن
Other Title(s)
The impact of working capital policies on the profitability of companies : evidence from Jordan
Joint Authors
طويرش، عبد الله عويد مفلح
المناصير، سفيان رضوان
Source
Issue
Vol. 18, Issue 2 (31 Dec. 2015), pp.9-32, 24 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2015-12-31
Country of Publication
Bahrain
No. of Pages
24
Main Subjects
Economics & Business Administration
Abstract EN
The purpose of this study is to examine the relationship between working capital policies and profitability of Jordanian companies listed in Amman Stock Exchange for the 10 years period from 2003-2012 which comprises of (69) companies was finally used as sample size, The effect of working capital policies have been studied including investment Policy, Financing Policy, and firms size, sale growth as controls variables on the return of assets (ROA) and Tobin’s q as a measures of profitability for Jordanian companies, Panel data methodology was adopted because it combined time series and cross sectional data.
The method of analysis is correlations and multiple regression analysis; the result showed that Aggressive investment Policy has positive negative and significant relationship with return on assets (ROA).but negative and significant relationship with Tobin’s q, The result showed that Conservative Financing Policy has positive and significant relationship with firm's profitability, while firm size and sale growth showed positive and significant relationship with firm's profitability, the study recommended that Jordanian Companies must adapt working capital investment and financing policies while, keeping in view the trade-off between liquidity and profitability.
American Psychological Association (APA)
طويرش، عبد الله عويد مفلح والمناصير، سفيان رضوان. 2015. أثر سياسات رأس المال العامل على ربحية الشركات : دليل من الأردن. المجلة العربية للمحاسبة،مج. 18، ع. 2، ص ص. 9-32.
https://search.emarefa.net/detail/BIM-827978
Modern Language Association (MLA)
طويرش، عبد الله عويد مفلح والمناصير، سفيان رضوان. أثر سياسات رأس المال العامل على ربحية الشركات : دليل من الأردن. المجلة العربية للمحاسبة مج. 18، ع. 2 (كانون الأول 2015)، ص ص. 9-32.
https://search.emarefa.net/detail/BIM-827978
American Medical Association (AMA)
طويرش، عبد الله عويد مفلح والمناصير، سفيان رضوان. أثر سياسات رأس المال العامل على ربحية الشركات : دليل من الأردن. المجلة العربية للمحاسبة. 2015. مج. 18، ع. 2، ص ص. 9-32.
https://search.emarefa.net/detail/BIM-827978
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 30-32
Record ID
BIM-827978