Impact of Current and Non-Current Assets on the Profitability of Pharmaceutical Companies of Pakistan
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 6، Issue: 11
Publish Year: 1398
Type: Journal paper
Language: English
View: 119
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Document National Code:
JR_IJMAE-6-11_001
Index date: 1 November 2023
Impact of Current and Non-Current Assets on the Profitability of Pharmaceutical Companies of Pakistan abstract
This research study examined the impact of current and non-current assets on the profitability of pharmaceutical companies of Pakistan. For this study 9 years data was collected from the annual financial statements of six pharmaceutical companies listed in Karachi Stock Exchange over a period of 2010 to 2018. The profitability was measured by ROA.Current and non-current assets were taken as independent variables. The regression analysis was used and the result showed that current assets have a significant positive impact with the return on assets while the fixed assets have a significant negative impact on profitability of pharmaceutical companies of Pakistan.
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Impact of Current and Non-Current Assets on the Profitability of Pharmaceutical Companies of Pakistan authors
Habib Ullah
Centre for Management and Commerce, University of Swat, Khyber Pakhtunkhwa, Pakistan
Waqar Ahmad
College of Economics And Management Huazhong Agricultural University of China
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