Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between cash conversion cycle and company performance

Document Type : Original Article

Authors
iau
Abstract
The main purpose of this study is the relationship between cash conversion cycle and financial performance of companies in companies listed on the Tehran Stock Exchange. To achieve the objectives of the research, the statistical population of this research were selected companies listed on the stock exchange during the years 1393 to 1398 and the sampling method was eliminated and systematically eliminated. The data required for this study were collected from audited financial statements and other financial reports of sample member companies and were analyzed using cross-sectional and temporal data and Eviews statistical software using data panel method. The results of the analysis show that the cash conversion cycle has a significant and negative effect on financial performance.
Keywords