The Relation of Working Capital and Fixed Assets: a Study

Mahdi Salehi

doi:10.2478/v10031-012-0001-1

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The Relation of Working Capital and Fixed Assets: a Study

Folia Oeconomica Stetinensia

Volume 11 (2012): Issue 1 (December 2012)

By: Mahdi Salehi

Open Access

|Mar 2013

Abstract

The present study aims to investigate the relationship between working capital changes and fixed assets with asset return of 120 manufacturing listed companies in Tehran Stock Exchange during 2006-2010. Pearson correlation and Regression test are employed to determine the kind of relationship between dependent and independent variables, hypotheses test and evaluating normality of data respectively. The outcomes of the study suggest that there is a significant relationship between working capital changes and fixed assets with assets return in the research community.

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