DETERMINANTS OF PROFITABILITY: EVIDENCE FROM RUSSIAN AGRICULTURAL FIRMS

Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences

LAKSHINA VALERIYA¹  DEARI FITIM²  ALIJA SADRI² 

[1] National Research University Higher School of Economics;South East European University, Faculty of Business and Economics;

关键词: profitability;    liquidity;    determinants;   

DOI  :  https://doi.org/10.31926/but.es.2020.13.62.2.18

来源: DOAJ

【 摘 要 】

Theanalysisofprofitabilityandthefactorsthatcaninfluenceitisofvitalimportance in business decision making. Thus, the purpose of this study is to examine the relationshipbetweenprofitabilityandworkingcapital,leverage,andnettradecredit.ThestudyisdevelopedbasedonasampleofRussianfirms,whichoperateintheagricultural sector, for the period from 2013 to 2017.Theresultdenotedthatfirmswereboth,profitableandliquidones,andboughtmorethansoldoncredit.Amongotherresults,thestudyshowedthatmoreprofitablefirmsoperatedwithhigherliquidity.Onward,thestudysuggestedthatfirmsshould decrease the financial leverage ratio in order to increase profitability.

【 授权许可】

Unknown