Examining Relationship between Working Capital Changes and Fixed Assets with Assets Return: Iranian Scenario

The present research has investigated the relationship between working capital changes and fixed assets with asset return of listed companies on Tehran Stock Exchange. In this research, in addition to working capital and fixed assets, the relationship between changes these variables and assets return has also been investigated. Statistical community of the study covers listed companies on Tehran Stock exchange during 2005-2010. Pearson correlation, Regression test and Kolmogorov-Smirnov test have been used to determining 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 statistically.