نویسندگان
1 دانشیار گروه حسابداری دانشگاه شهید چمران اهواز
2 استادیار گروه اقتصاد دانشگاه شهید چمران اهواز
3 کارشناس ارشد حسابداری
چکیده
کلیدواژهها
عنوان مقاله [English]
This paper studies the effects of six factors including industry type, size, age, ratio of capital to total assets, ratio of debts to assets, and advertising costs on profitability of com companies accepted in TSE. Profitability is defined at the three standard levels of ROA, ROAT, and ROE. The sample used in this research belong to the companies which are accepted in TSE vy Feb. 2001, and they maintained their membershipe in TSE during the period of this research.
Multiple regressions with dummy variable are used to test the hypotheses. Findings indicate that if the three criterias of profitability, ROA, ROAT and ROE are defined, then size, ratio of capital to total asset, and ratio debts to assets can affects the profitability of the company, but, industry type, company age, and advertising cost have no affect on its profitability. Morever, if the criteria of rate of return on capital istaken into account, industry type, and size of company will affect the profitability of company, but age, the ratio of capital to total assets, the ratio of debt to total assets, and advertising costs have no effect on its profitability.
JEL classification: R53, M41, G31, G21
کلیدواژهها [English]
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