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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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
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author Ševkušić Ljubiša
author_facet Ševkušić Ljubiša
author_sort Ševkušić Ljubiša
collection DOAJ
description 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.
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spelling doaj.art-7e3b09b303c8465fa17f99dc89244cb22022-12-21T20:05:40ZengViša ekonomska škola Peć, LeposavićEkonomski Signali1452-44572560-33022020-01-01152899810.5937/ekonsig2002089Q1452-44572002089QThe company size as a determinant of financial resultŠevkušić Ljubiša0Ekonomska škola, Zvornik, Republika Srpska, BiHIn 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.https://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2020/1452-44572002089Q.pdffinancial positionglobalizationenterpriseanalysis
spellingShingle Ševkušić Ljubiša
The company size as a determinant of financial result
Ekonomski Signali
financial position
globalization
enterprise
analysis
title The company size as a determinant of financial result
title_full The company size as a determinant of financial result
title_fullStr The company size as a determinant of financial result
title_full_unstemmed The company size as a determinant of financial result
title_short The company size as a determinant of financial result
title_sort company size as a determinant of financial result
topic financial position
globalization
enterprise
analysis
url https://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2020/1452-44572002089Q.pdf
work_keys_str_mv AT sevkusicljubisa thecompanysizeasadeterminantoffinancialresult
AT sevkusicljubisa companysizeasadeterminantoffinancialresult