أثر إدارة الاحتياج في رأس المال العامل على أداء الشركات: دليل من الشركات الجزائرية المدرجة في البورصة
الملخص
هدف هذه الدراسة هو دراسة تأثير إدارة الاحتياج في رأس المال العامل على أداء الشركات الجزائرية المدرجة في بورصة الجزائر خلال الفترة 2015-2019، وقد جمعنا قوائمها المالية من قاعدة بيانات COSOB من أجل تحديد المتغيرات المختلفة اللازمة. تم استخدام نماذج الانحدار بطريقة المربعات الصغرى الاعتيادية وارتباط بيرسون للتحليل. تشير النتائج إلى وجود علاقة إيجابية ذات دلالة بين دورة التحويل النقدي وأداء الشركات، حيث تم العثور على نفس النتيجة لعدد أيام المخزون، بينما أظهر عدد أيام الذمم المدينة وعدد أيام الذمم الدائنة علاقة سلبية مع أداء الشركات. ستسمح هذه النتائج للشركات الجزائرية المدرجة في البورصة بتحسين أدائها من خلال إدارة احتياج رأس مالها العامل بكفاءة.
التنزيلات
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