العوامل المؤثرة في مستوى الاستثمار في الموجودات المتداولة في المؤسسة حالة الشركات الصناعية المساهمة العامة الأردنية

Affecting Variables On Current Assets Investment Level In Jordanian Industrial Sector Abstract: This study aims to identify the variables that affect on current assets investment level. Accordingly, six hypotheses were formulated, and investigated. Such hypotheses are based on the premise that the independent variables (namely, Corporation profitability, cash conversion cycle, leverage ratio, sales growth ratio and Corporation age) do not affect, whether individually or collectively on the investment level in current assets. To achieve the purpose of the study, a sample of (29) listed Jordanian industrial Corporations on Amman stock exchange (ASE), during the period 1994 to 2003. were chosen. The results show that all of the variables affects on current assets investment level. Some recommendation were suggested. Keyword: current assets Management, Profitability & Liquidity.