The study of the e
The study of the effect of liquidity management on return
on assets and return on rights of the share holders of the firms listed on
Tehran stock exchange.
Behzad teimouri1,Bahman
gholami 2 Simin Shams3 Zahra rahmati4
1 Maskan Bank Branches Mangement of Ilam, Darehshar
Baranch, Employed in Maskan bank
2 Department of Management Payame Noor
University . IR . of IRAN
3 Department of Social Sciences Payame Noor
University . IR . of IRAN
4 . Department of Accounting, Abdanan
Branch, Islamic Azad University ,Abdanan , Iran
Abstract: the purpose of this research is to
study the effect of liquidity management on return on assets and return on
rights of the share holders of the companies listed on Tehran stock exchange.
In order to test the hypothesizes of study and investigation of the relation
ship between liquidity management and return on assets, data related to 92
companies listed on Tehran stock exchange, as statistical samples, have been
analyzed in tow methods including the analysis of the annual data and combined
data for a period of time between the years 1382 to 1388. Also in studying
experimental models of research, least-squares regression test was used.
Results of the study have indicated that there is a positive meaningful
relation ship between liquidity management and return on rights share holders
of the sample companies.
[Behzad teimouri, Bahman gholami, Simin
Shams, Zahra rahmati. The study of the effect of liquidity
management onreturn on assets and return on rights of the share holders of the
firms listed on Tehran stock exchange. J Am Sci 2012;8(10):420-424].
(ISSN: 1545-1003). http://www.jofamericanscience.org. 61
Keywords: liquidity management, return on assets, return
on rights of the share holders, net profit. Full Text 61
