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 in
Tehran Stock exchange during 2005-2010. Pearson correlation, Regression test
and Kolmogorov-Smirnov test have been used in 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.
