M.A. Thesis:

The relationship between accounts receivable management ,financial leverage and sales growth with return on assets

“The relationship between accounts receivable management ,financial leverage and sales growth with return on assets” Abstract: During the recent years, many studies have been done to achieve proper criteria regarding assessment of firms’ profitability and ensuring the alignment of executives with the interests of investors and providing a basis for investors’ economic decisions and creditors. This study addresses investigation of managing the receivable accounts, financial leverage and sales growth with return on assets as indicators of firms’ profitability, in the listed companies in Stock Exchange in Tehran. Accordingly, a total of 186 companies during 2009-2014 were selected as a sample. Data collected on the research variables were analyzed using multivariate regression. The obtained results of methods and statistical analyses show that there is a significant relationship between the time of collection of receivables and the sales of the company with dependent variables of return on assets, however, there is no relationship between debt collection period and return on assets at level of %95. Keywords: debt collection period, financial leverage, sales growth, return on assets

Keywords: Keywords: debt collection period, financial leverage, sales growth, return on assets