Relationship between inventory turnover with gross profit margin and sales shocks
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 8
Abstract
The purpose of this study is evaluating the effect of inventory turnover on the variables of gross profit margin and sales shocks in listed companies in Tehran Stock Exchange. In other words, this study is performed in order to answer this question that whether inventory turnover affects the gross profit margin and sales shocks or not? To investigate the hypothesis test, using the regression, we will estimate the research model by dependent and independent variables. To test the hypothesis, cumulative data of 79 companies listed in Tehran Stock Exchange for the years 1386 to 1391 and software Eviews6 has been used. The results indicate that there is a significant inverse relationship between the variable of gross profit margin and inventory turnover. The results also indicate no significant relationship between variables of sales shocks and inventory turnover.
Authors and Affiliations
Hamid Moridipour *| Department of Accounting, Andimeshk Branch, Islamic Azad University, Andimeshk, Iran, email: hamidmoridi@yahoo.com, Zahra Mousavi| Department of Accounting, Andimeshk Branch, Islamic Azad University, Andimeshk, Iran
Keywords
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