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JOURNAL OF ACCOUNTING AND FINANCE

Determinants of Financial Performance: Empirical Evidence from the Textile Sector in Bangladesh

Author(s): Ranjan Kumar Mitra, Bishnu Kumar Adhikary

Citation: Ranjan Kumar Mitra, Bishnu Kumar Adhikary, (2017) "Determinants of Financial Performance: Empirical Evidence from the Textile Sector in Bangladesh",  Journal of Accounting and Finance, Vol. 17, ss. 8, pp. 110-120

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This study examines the determinants of financial performance of textile sector firms listed on Dhaka Stock Exchange (DSE). The study reveals that factors such as Asset Turnover (ATO) and Profit Margin (PM) significantly promote ROA of a firm, whereas Leverage, Cash Holding, and Age deter the same. In contrast, factors such as Size, Capital Expenditure, and Sponsor shareholding do not show any relationship with ROA. Similarly, factors such as Profit Margin (PM), Asset Turnover (ATO), and Capital Expenditure are found to be the significant and positive determinants of EPS, while Leverage, Sponsor Shareholding, and Cash Holding tend to inhibit EPS.