working capital management is one of the management structure of an organization that plays a fundamental role and also is as a major force in evolution of the organization. so it is important to acquire economic profits. this study investigates the relationship between working capital policy and profitability of companies in automobile, pharmaceutical and mineral industries in tehran stock exc...

Working capital management is an essential part of the short-term finance of a firm. With an efficient working capital management, a firm can release capital for more strategic objectives, reduce the financial costs, and improve profitability. The present research studies the relationship of working capital management on performance of firms Listed in Tehran Stock Exchange (TSE). Average Collec...

A major impact on both financial theory and the practice of financial decision making has been the economic instability, especially in prices, evidenced in the U.S. economy since the mid 1960’s. Inflation in the past few years has not been a major macro economic problem, but its spectere, as demonstrated by the Fed’s recent increases in interest rates, is never for the agendas of financial deci...

Drawing on the theory of social capital, we propose a cross-level model proposing that community-level social capital plays an important role in Open Source Software projects. Social capital, as resources lying within interpersonal relationships, is created and maintained as a by-product of social exchanges between developers working in the same OSS community. Social capital provides benefits b...

This study looked at ten diverse industry groups over an extended time period to examine the relative relationship between aggressive and conservative working capital practices. Results strongly show that the industries had significantly different current asset management policies. Additionally, the relative industry ranking of the aggressive/conservative asset policies exhibited remarkable sta...

Supply Chain Finance (SCF) represents an innovative opportunity to reduce working capital. Its underlying mechanism is reverse factoring making the technique buyerrather than supplier-centric. Implementing SCF is a difficult and time-consuming task that requires top management attention. Yet, it promises significant savings. Our survey results show that, on average, companies reduce working cap...