THE EFFICIENCY OF DATA MINING MODELS IN DETERMINING THE EFFECT OF WORKING CAPITAL MANAGEMENT ON CORPORATE PERFORMANCE
Profit units can affect company's liquidity using various strategies in working capital management. These strategies determine their risk and return. The main objective of this study is to investigate the relationship between capital and firm performance using data mining techniques. Accordingly, the financial and qualitative data of a sample (n=413) randomly selected among companies listed in Tehran Stock Exchange between 2008 and 2013 will be examined. After investigating each company, some explanatory variables were evaluated. Results approved economic and financial theories. They also showed that data mining techniques are highly efficient in evaluating companies’ performance. Similarly, they work considerably better in predicting neural network pattern as compared to other patterns. Results also showed that current ratio, quick ratio, return on equity, return on assets, current assets strategy, and current liability strategy has the greatest impact on corporate performance.