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This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When … activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …
Persistent link: https://www.econbiz.de/10011980121
in attaining required profitability. The objective of this paper is to identify the profitability determinants for Polish … agricultural distributors in a recent period, i.e., 2006-2016. The potential determinants of profitability identified during the … following internal profitability determinants are identified: age, size, working capital components, indebtedness, salaries, and …
Persistent link: https://www.econbiz.de/10012116052
setters in sketching new and more complex interpretation methods. The profitability analysis demands a more accurate and …
Persistent link: https://www.econbiz.de/10008926989
This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital …. Such an impact is not obvious, as investors might consider strategy information as 'cheap talk' and therefore ignore it. We … analyze a sample of 100 German listed firms from 2002 to 2008, measuring strategy disclosure levels using hand …
Persistent link: https://www.econbiz.de/10010435809
For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou
Persistent link: https://www.econbiz.de/10008512050
This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When … activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …
Persistent link: https://www.econbiz.de/10011985522
This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When … activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …
Persistent link: https://www.econbiz.de/10012952934
their profitability. Initially, it introduces its readers to the airlines' direct and indirect costs, as well as overheads …
Persistent link: https://www.econbiz.de/10012907530
capital financing policy, (2) to study the effect of working capital investment policy on profitability, and (3) to study the … effect of working capital financing policy on profitability.Methodology/Technique - 41 firms in the agro-food industry listed ….90%). According to the inferential statistics, it is concluded that: (1) profitability is significantly affected by the choice of …
Persistent link: https://www.econbiz.de/10012896110
The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...
Persistent link: https://www.econbiz.de/10005087169