Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Factors determining the behavior of working capital: in companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
1 Ph.D. Student of Accounting at Azad University of Mobarakeh. Isfahan and professor of Khorasgan University
2 PhD, Department of Accounting, Nonprofit, Parandak
Abstract
In this study, the analysis and identification of key factors affecting the working capital behavior of companies listed on the Tehran Stock Exchange has been discussed. The management of working capital leads to the realization of optimal liquidity for companies. Keep the limit so as not to face the surplus or lack of abnormal liquidity. The need for working capital and the cash flow cycle are used to represent the behavior of working capital. In this study, 9 main factors of working capital behavior are widely examined
Keywords