One main goal of an accounting system is providing on time, reliable and relevant information for the users of those information. Traditional basis of accounting for information provision is using historical values since these values are reliable and can be proved. When in developed countries,...

This study examines the correlation between working capital management and debit structure of the firms and the effect of this correlation on the firms' profitability. If cash flow is the preferred source for financial provision of investments in the projects, it mediates the structure and...