Survey on the Relation between Firm Size, Net Working Capital and Long-Term Operating Assets with the Return on Assets in the Companies Approved in Tehran Stock Exchange

The most crucial issue in this study isthe return on assets in the companies approved in Tehran Exchange Market inorder that the mentioned companies can increase the return on the assets through variables such as the company size, net changes of working capital and the changes in long-term operating assets. The method for this study is descriptive in terms of target which has been done via co relational method, and the method will be applicable. The time domain for the present paper is a six year period 2009-2014 and the spatial domain and the population was the companies approved in Tehran Exchange Market in which through some constraints, 103 companies were selected as samples. The needed information was extracted through financial data of the approved companies in Tehran Exchange Market in the burse library and via the burse software (data center of Tehran Exchange Market). And the EVIEWS and SPSS software were used to analyze the data and as a result the relation between the variables such as company size, the net working capital and long-term operating assets with the return on asset was confirmed.