did total asset turn over and return on investment have an effect on earning per share

سال انتشار: 1402
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 58

فایل این مقاله در 10 صفحه با فرمت PDF قابل دریافت می باشد

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این مقاله:

شناسه ملی سند علمی:

MDMCONF06_271

تاریخ نمایه سازی: 2 دی 1402

چکیده مقاله:

The primary objective of this academic investigation is to explore the potential correlations between total asset turnover, return on investment, and earnings per share within the context of manufacturing companies listed on the Tehran Stock Market during the period spanning ۲۰۱۸ to ۲۰۲۱. The research employs a quantitative descriptive approach and analyzes a sample comprising ۱۲۱ publicly listed manufacturing firms. To perform the analysis, the study utilizes a multiple variable linear regression model. The research outcomes demonstrate that all the aforementioned factors exhibit substantial associations with earnings per share. It's worth noting that the adjusted earnings per share coefficient stands at ۰.۸۸, implying that ۸۸% of the variability observed in earnings per share can be attributed to the independent variables.

کلیدواژه ها:

Total Asset Turn Over ، Return On Investment ، Earning Per Share

نویسندگان

Akbar Aminimehr

Assistant Professor of AccountingDepartment of accounting , Payam Noor UniversityTehran, Iran

Aziz Gord

Assistant Professor of AccountingDepartment of accounting, Payam Noor UniversityTehran, Iran

Tandis Khakrah Kahnamouei

Master of AccountingPayam Noor UniversityTehran, Iran