The Role of Business Cycles on the Relationship between the Company's Working Capital and the Profitability of Listed Companies in Tehran Stock Exchange

The results indicate that return on total assets has a significant negative relationship with current ratio and a positive significant relationship with the level of net

Also, based on the test results F can be concluded that the independent variable of Debt to Equity Ratio (DER), Return on Equity (ROA), Return on Equity (ROE), and Net Profit

The coefficient of determination obtained indicates that 3% of the standard deviation change of return on equity is expressed by independent variable of

Data will be analyzed with one dependent variable (financial performance) will be used to measure by return on assets (ROA) and eight independent variables (current ratio (CR),

Traditionally, ROE, ROA and net profit margin are three basic ratios, which are widely used to evaluate the profitability of firm (Rose and Hudgins, 2005). Specially, we evaluate

ROA is return on assets; GOI is gross operating income; CCC is cash conversion cycle; AP is accounts payable deferral period; AR is accounts receivable

In this study, the variables used in the calculation of descriptive statistics are Return on Assets (ROA), Net Profit Margin (NPM), Earning Per Share (EPS),

In this equation ∏ is the profitability in insurance companies (dependent variable) in this paper ROA (net income to total assets) will be used to measure