Analysis of the variance of the value of the enterprise according to the effect of managing both accounts receivable and inventory

Abstract

The goal of the study is to determine the pattern of relationship between two major aspects of working capital, namely accounts receivable and inventory management, and their impact on maximizing the enterprise's value. The two independent variables in the research are represented by the management of each accounts receivable, inventory and the responsive variable is the value of the facility. In order to achieve this task, the aforementioned research variables are treated by analyzing real data using Microsoft Excel and SPSS Ver. For all the given elements of this research, as well as assessing the research hypotheses using standard deviations, simple and multiple regressions. In addition, descriptive statistical analysis is used. The research sample consists of eleven industrial companies registered on the Iraq Stock Exchange, with data acquired from their final accounts for the years 2008 to 2019. While the results demonstrated the existence of a correlation and a significant effect of working capital elements accounts receivable, inventory in maximizing the real and market value of these companies in our study sample, hence the two research hypotheses are approved.