المستخلص: |
For performance valuation purposes, this study examines the industrial companies' profitability determinants within the Jordanian context To serve the study objective, the de-terminants include the company's size, debit ratio, liquidity ratio, size, advertisement expenses, the market value per share, shareholder' equity, and company's age. While the study interval spans over a period of 5 years (1997-2001), 23 industrial companies are included as a study sample. By us-ing the OLS techniques, the evidence revealed a positive and significant relationship between the companies' profitability and the measures of size, advertisement expenses, market value per share and shareholders equity. The results indicat-ed a negative relationship with the debt and the liquidity ra-tios, while no significant relationship between the companies' profitability and the companies' age measure is reported. Relevant recommendations have been suggested by the end of the study.
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