Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310475 
Year of Publication: 
2011
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 10 [Issue:] 4 [Year:] 2011 [Pages:] 535-546
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
This paper aims to contribute to the empirical literature by employing a panel data model for analysing the connection between operating profit of Romanian companies and the turnover, tangible assets, payrolls, stocks and cash. We find that the companies with a higher turnover recorded better economic results and an increased payroll is associated with a decline in economic performance. Likewise, companies that have the cash and / or tangible assets registered superior performance, while growth in stocks is accompanied by lower economic performance of the companies. Sectorial data confirm these results.
Subjects: 
panel data model
operating profit
turnover
tangible assets
payrolls
stocks and cash
JEL: 
C23
D24
L25
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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