The current study reviews the effects of recovery period demands and inventories going through periods of circulation of profitability of companies listed in Tehran Stock Exchange from 2005 to 2010. In this research, an efficiency asset synonymous with profitability is considered. The findings of the study show that between these two variables related to corporate profitability there is reversed relation. The study also focuses on impact of sales growth on corporate profits, because increasing sale affects receivable accounts and inventory.
Key words: Recovery period demands (AR), inventories turnover (INV), sales growth (SGROW), return of assets (ROA).
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