العلاقة بين نسب رأس المال العامل وعائد الشركات على الأصول: دراسة تطبيقية للشركات الأردنية الصناعية

The aim of the study to examine the effect of working capital management ratio (receivables turnover ratios , accounts payable turnover ratios , inventory turnover ratios and the cycle of cash transfer) on the financial performance( Return on assets) of Jordanian industrial listed companies on the Amman Stock Exchange. The study sample consisted of 60 industrial companies. To achieve the objectives of the study, the descriptive approach and the analytical method were followed using the (Stata) program for the years 2010-2018.The result shows a statistically significant positive effect at the level of (0.000), which is less than (0.05) for the receivable turnover ratios and accounts payable turnover ratios , inventory turnover ratios and return on assets. While there was negative relationship between cycle of cash transfer and return on assets