The Impact of Different Length of Operating Cycle on Saudi Cement Corporations’ Performance: An Applied Study: أثر اختلاف طول الدورة التشغيلية على أداء شركات الإسمنت المساهمة السعودية: دراسة تطبيقية

This study examined the impact of different length operating cycle (the sum average inventory period and collection period) on profitability earnings quality Saudi Cement corporations listed in Arabia Stock exchange during five years from 2016 to 2020. In addition, current ratio, net profit, company age were used as control variables. The Return Asset (ROA) Assets Operating Cash Flow (ROAFOCF) proxies measure quality. To achieve aims study, data obtained annual financial reports published “Tadawul”, for a purposive sample fourteen (14) companies. Descriptive statistics, Two Way Anova, Pearson’s Linear Correlation Simple regression analysis test hypotheses study. results indicated that ROA ROAFOCF have been explained at 61%, 56% respectively. Furthermore, found ratio negative statistically significant effect ROA. However, while has ROAFOCF, it did not find any ROAFOCF. Based results, we recommend need pay attention shorten more efficient ways, especially through increasing level sales, which turn lead improve firm