Working capital is identified as firm’s all current assets. Inventories which are one of the working capital elements are very important among current assets for firms. Because, profitability is an indicator for firms’ financial success is provided with minimum cost and optimum inventory quantity. So in this study, it is investigated as comparatively that the effect of inventory management on t...

In this paper, we investigate the effects of four determinants of vendor profitability in enterprise resource planning (ERP) outsourcing projects under two contractual regimes: fixed price (FP) contracts and time and material (TM) contracts. We hypothesize that effect sizes are larger under FP contracts than under TM contracts. From a transaction cost economics perspective, we hypothesize that ...

S is concerned with sustained interfirm profitability differences. Observations of such sustained differences are often attributed to unobserved systematic a priori differences in firm characteristics. This paper shows that sustained interfirm profitability differences may be very likely even if there are no a priori differences among firms. As a result of the phenomenon of long leads in random...

A recent study shows that industry-specific analysis has no incremental advantage over economy-wide analysis in forecasting firm profitability. This result seems puzzling because some earlier studies have documented the importance of industry effects in explaining firm profitability. We reconcile the apparent inconsistency by showing that industry effects on profitability forecasting exist at t...

This study aimed to analyze the determinants of short (ECP) and long-term (ELP) indebtedness companies in Public Utility sector Brazil, light pecking order trade-off theories. The methodology used was multiple regression analysis with panel data for period from 2008 2017, using ECP EPL as dependent variables; profitability, risk, size, current liquidity index, growth tangibility independent var...

This study aims to determine CSR which is influenced by Size, Company Age, and Profitability. The data used in the secondary using purposive sampling method or deliberately obtained a sample of 8 companies listed on LQ 45 Index IDX 2016-2019. analysis technique this research multiple linear regression. results show that company age has significant positive effect CSR, while size profitability h...

This study aims to examine the effect of liquidity ratios and leverage on profitability ratios, either partially or jointly. The research was conducted companies listed Jakarta Islamic Index (JII) for 2014-2018 period. Involving 60 as population, while sample is 12 which are determined based purposive sampling technique. Data analysis used multiple linear regression, classical assumption test, ...

The main purpose of this study is to develop a Fuzzy inference system to predict bank profitability in Iran and help investors in their investment decisions. For this purpose, the main effective variables on bank profitability, including facilities, deposits, manpower costs, and assets were recognized. In the next step, the data of 13 banks were collected from 2001 to 2011. The membership funct...