Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability

In the fundamental analysis, it is claimed that an increase in the ratio of selling, general, and administrative costs to sales (SG&A) represents management inefficiency in controlling costs and could be interpreted as negative signal about future profitability. This ignores some important aspec...

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Bibliographic Details
Main Authors: Hamid Haghighat, Seyyed Morteza Mortazavi
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2014-12-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_857_c1c039d811a50978ba552bb725bd6cd6.pdf