Since 2014
Accounting Based Return Analysis of Selected Fuel and Power Sector Companies in Bangladesh
American Journal of Trade and Policy
View Archive Info| Field | Value | |
| Title |
Accounting Based Return Analysis of Selected Fuel and Power Sector Companies in Bangladesh
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| Creator |
Mili, Shamem Ara; Assistant Professor, Department of Accounting and Information Systems, Comilla University, Comilla, BANGLADESH
Sabur, Md. Abdus; Professor, Department of Accounting and Information Systems, Islamic University, Kushtia, BANGLADESH Islam, Md. Nazrul; Associate Professor, Department of Accounting and Information Systems, Comilla University, Comilla, BANGLADESH |
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| Subject |
Accounting Based Return, Fuel and Power Sector Companies, Growth Rate, Multiple Correlation Analysis, Multiple Regression Analysis
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| Description |
The present study is an attempt to explore the contemporary profitability status of 5 (five) selected fuel and power sector companies enlisted in DSE, Bangladesh and the interrelationship between sales based returns (GPM, OPM, and NPM) and investment based returns (ROA and ROE) over the period of 2012 to 2016 for the same companies. Using descriptive statistics the present study has found that the profitability position of the sample companies is satisfactory, multiple correlation analysis revealed that there is a positive association between sales based returns and ROA whereas negative association between sales based returns and ROE, and the multiple regression analysis showed that 97.70 percent variance is explained by the predictors OPM, ROA, and ROE of the dependent variable OABR (overall accounting based return) in the selected fuel and power sector companies of Bangladesh.
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| Publisher |
Asian Business Consortium
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| Contributor |
—
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| Date |
2018-09-08
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://journals.abc.us.org/index.php/ajtp/article/view/1114
10.18034/ajtp.v5i3.1114 |
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| Source |
American Journal of Trade and Policy; Vol 5, No 3 (2018): 15th Issue; 121-124
2313-4755 2313-4747 |
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| Language |
eng
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| Relation |
http://journals.abc.us.org/index.php/ajtp/article/view/1114/1005
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| Rights |
Copyright (c) 2018 Shamem Ara Mili, Md. Abdus Sabur, Md. Nazrul Islam
http://creativecommons.org/licenses/by-nc/4.0 |
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