Assessment of Effects of Revenue Management on Firms' Growth

This research presents a new measure for determining firms’ rate of growth through two competing theories, revenue based (income based) ratio and cost based ratio. This article examines the contribution of financial determinants of firms’ growth in improvement of the quality of models for growth est...

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Autores principales: Mohammad Hossein Ghaemi, Seyed Ahmmad Mohseni, Mohammad Bagher Karimi
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Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2014
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Acceso en línea:https://doaj.org/article/c2b5a9cc924d4471820cbf569062927b
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spelling oai:doaj.org-article:c2b5a9cc924d4471820cbf569062927b2021-11-04T19:46:53ZAssessment of Effects of Revenue Management on Firms' Growth2008-89142476-292X10.22103/jak.2014.665https://doaj.org/article/c2b5a9cc924d4471820cbf569062927b2014-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_665_9b9425cf0e0441db10b0242219290c01.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis research presents a new measure for determining firms’ rate of growth through two competing theories, revenue based (income based) ratio and cost based ratio. This article examines the contribution of financial determinants of firms’ growth in improvement of the quality of models for growth estimation, and consequently offers a complete picture of companies’ growth. Empirical results were presented, using regression analysis of a sample of 130 listed firms in the Tehran Stock Exchange during 2001-2010. Findings showed that there was a positive relationship between firms’ growth and revenue based ratios, between firms’ growth and cost based ratios, and between firms’ growth and both the revenue and cost based ratios for the firms with high growth rate.Mohammad Hossein GhaemiSeyed Ahmmad MohseniMohammad Bagher KarimiShahid Bahonar University of Kermanarticlerevenue managementgrowth-size theorygrowth-learning theoryAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 16, Pp 137-161 (2014)
institution DOAJ
collection DOAJ
language FA
topic revenue management
growth-size theory
growth-learning theory
Accounting. Bookkeeping
HF5601-5689
spellingShingle revenue management
growth-size theory
growth-learning theory
Accounting. Bookkeeping
HF5601-5689
Mohammad Hossein Ghaemi
Seyed Ahmmad Mohseni
Mohammad Bagher Karimi
Assessment of Effects of Revenue Management on Firms' Growth
description This research presents a new measure for determining firms’ rate of growth through two competing theories, revenue based (income based) ratio and cost based ratio. This article examines the contribution of financial determinants of firms’ growth in improvement of the quality of models for growth estimation, and consequently offers a complete picture of companies’ growth. Empirical results were presented, using regression analysis of a sample of 130 listed firms in the Tehran Stock Exchange during 2001-2010. Findings showed that there was a positive relationship between firms’ growth and revenue based ratios, between firms’ growth and cost based ratios, and between firms’ growth and both the revenue and cost based ratios for the firms with high growth rate.
format article
author Mohammad Hossein Ghaemi
Seyed Ahmmad Mohseni
Mohammad Bagher Karimi
author_facet Mohammad Hossein Ghaemi
Seyed Ahmmad Mohseni
Mohammad Bagher Karimi
author_sort Mohammad Hossein Ghaemi
title Assessment of Effects of Revenue Management on Firms' Growth
title_short Assessment of Effects of Revenue Management on Firms' Growth
title_full Assessment of Effects of Revenue Management on Firms' Growth
title_fullStr Assessment of Effects of Revenue Management on Firms' Growth
title_full_unstemmed Assessment of Effects of Revenue Management on Firms' Growth
title_sort assessment of effects of revenue management on firms' growth
publisher Shahid Bahonar University of Kerman
publishDate 2014
url https://doaj.org/article/c2b5a9cc924d4471820cbf569062927b
work_keys_str_mv AT mohammadhosseinghaemi assessmentofeffectsofrevenuemanagementonfirmsgrowth
AT seyedahmmadmohseni assessmentofeffectsofrevenuemanagementonfirmsgrowth
AT mohammadbagherkarimi assessmentofeffectsofrevenuemanagementonfirmsgrowth
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