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Journal: THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES | Year:1391 | Volume:4 | Issue:16 | Start Page:157 | End Page:182

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Title

THE DIFFERING EFFECTS OF FIRM SIZE AND INDUSTRY ON FIRM PROFITABILITY

Pages

 Start Page 157 | End Page 182

Abstract

 The aim of this research is study about the different effects of FIRM SIZE and INDUSTRY on firm PROFITABILITY in Tehran Stock Exchange during 1385 to 1389. The natural logarithm of book value of assets is used as an indicator to measure FIRM SIZE. Also, the type of INDUSTRY, the separation of industries with high FIXED COSTs and low on the stock exceeds the number of industries that were concentrated in the categories above. Furthermore PROFITABILITY is calculated based on three indicators (net operating assets, return on net operating assets and return on operating assets.) the Results of hypothesis tests indicates that there is no significant relationship between high FIXED COSTs and PROFITABILITY of large companies in various industries. there is no significant relationship between low FIXED COSTs and PROFITABILITY of small companies in various industries. there is no significant relationship between OPERATING LIABILITY LEVERAGE and PROFITABILITY indicators (return on net operating assets and return on operating assets) of small and large companies in industries with low FIXED COSTs (chemical products, cement, lime and gypsum, basic metals and other non metallic mineral products). there is a significant negative relationship between OPERATING LIABILITY LEVERAGE and two PROFITABILITY indicators (return on net operating assets and return on operating assets) of small and large companies in industries with high FIXED COSTs (Vehicle and parts manufacturing and Pharma). There is a significant positive relationship between OPERATING LIABILITY LEVERAGE and return on common equity of small companies in industries with low FIXED COSTs.

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