The company size as a determinant of financial result

In different studies examined the determinants that significantly determine a company's financial performance. The size of the company is often mentioned as a determinant of the financial result. However, the results of researchs by authors around the world are not uniform, so we have claims th...

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Bibliographic Details
Main Author: Ševkušić Ljubiša
Format: Article
Language:English
Published: Viša ekonomska škola Peć, Leposavić 2020-01-01
Series:Ekonomski Signali
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2020/1452-44572002089Q.pdf
Description
Summary:In different studies examined the determinants that significantly determine a company's financial performance. The size of the company is often mentioned as a determinant of the financial result. However, the results of researchs by authors around the world are not uniform, so we have claims that the size of the company positively affects the financial result, the size of the company negatively affects the financial result and researchs that emphasizes the lack of influence of company size on the financial result. In accordance with that, the main goal of the article is to use scientific methods to examine through empirical research whether the size of a company is a determinant of the financial result of a company in Serbia. The results of the research show that there is a statistically significant correlation between the size of the company and the financial result, ie that large companies in the real sector are more profitable compared to smaller companies.
ISSN:1452-4457
2560-3302