نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد تنکابن، تنکابن، ایران.
2 استادیار، گروه حسابداری و مدیریت، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Predicting operational profitability using Dupont analysis: insurance companies listed to the Tehran stock market.
One of the important topics related to the stock exchange organization is predicting the future profitability of listed companies. Forecasting profitability is a very important issue that has focused the minds of financial analysts. Therefore, it is thought that the Dupont ratio, which includes the activity ratio and the profitability ratio, has a lot to do with predicting the future profitability of companies. Therefore, the purpose of this research is to predict operational profitability using Dupont analysis in insurance companies admitted to the Tehran stock market using regression models. The number of companies in the insurance industry in this research is fourteen companies for the period of 1394 -1399. The results of this research show that the future profitability of an insurance company is affected by changes in profit margins and performance management.
Keywords: operational profitability, Dupont analysis, insurance
کلیدواژه‌ها [English]
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