The effect of sales growth rate, inventory turnover rate and growth opportunities on profitability
Publish place: The 13th International Conference on New Researches in Management, Economics, Accounting and Banking
Publish Year: 1401
نوع سند: مقاله کنفرانسی
زبان: English
View: 120
This Paper With 20 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
ICMEAB13_024
تاریخ نمایه سازی: 25 اردیبهشت 1402
Abstract:
The purpose of this study is to investigate the effect of sales growth rate, inventory turnover ratio and growth opportunities on company profitability (return on assets, net profit margin, return on equity) in manufacturing companies listed in Tehran Stock Exchange. To achieve this goal, the financial information of a sample of ۱۷۱ companies admitted to the Tehran Stock Exchange between ۲۰۱۴ and ۲۰۲۲ were selected and analyzed by systematic elimination method. Multiple regression was used to analyze the data. The findings of this research show that the sales growth rate has a positive and significant relationship with the profitability of the company. Growth opportunities in the return on assets and net profit margin models do not have a significant relationship with the company's profitability, but in the return on equity model, they have a positive and significant relationship with the company's profitability. Inventory turnover also has an inverse and significant relationship with company profitability in all three profitability models.
Keywords:
Authors
Hamidreza Asadifard
Master Of Science Accounting Islamic Azad University Of Varamin
Meghdad Amiri Tamaie
Master Of Science Accounting Islamic Azad University Of Eslamshahr
Mohammad Dalvand
Master's Candidate Islamic Azad university of Tehran- unit of Safadasht