Assessment of the impact of financial indicators based on the multiple linear regression model
One of the criteria for effective working capital management is the financial cycle of a commercial organization, but indicators such as liquidity and return on assets also play a great role in financial planning. Despite the fact that these indicators play an important role in the financial managem...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2023-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/95/e3sconf_emmft2023_05001.pdf |
| _version_ | 1797345320828403712 |
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| author | Dalisova N.A. Martynova T.A. Eremeev D.V. |
| author_facet | Dalisova N.A. Martynova T.A. Eremeev D.V. |
| author_sort | Dalisova N.A. |
| collection | DOAJ |
| description | One of the criteria for effective working capital management is the financial cycle of a commercial organization, but indicators such as liquidity and return on assets also play a great role in financial planning. Despite the fact that these indicators play an important role in the financial management of the company, the nature of their relationships is ambiguous. Based on theoretical research, we can say that there is an inverse relationship between the financial cycle and return on assets. In the presented work, based on the model of multiple linear regression, an assessment of this statement about feedback was carried out, using the example of the leading telecommunications companies of the Russian Federation. The study mathematically proved that there is a weak relationship between the financial cycle and the return on assets of telecommunications companies. |
| first_indexed | 2024-03-08T11:15:51Z |
| format | Article |
| id | doaj.art-f027dd17d4e243b5865d559cc4d97311 |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-03-08T11:15:51Z |
| publishDate | 2023-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-f027dd17d4e243b5865d559cc4d973112024-01-26T10:35:55ZengEDP SciencesE3S Web of Conferences2267-12422023-01-014580500110.1051/e3sconf/202345805001e3sconf_emmft2023_05001Assessment of the impact of financial indicators based on the multiple linear regression modelDalisova N.A.0Martynova T.A.1Eremeev D.V.2Krasnoyarsk State Agrarian UniversityReshetnev Siberian State University of Science and TechnologyReshetnev Siberian State University of Science and TechnologyOne of the criteria for effective working capital management is the financial cycle of a commercial organization, but indicators such as liquidity and return on assets also play a great role in financial planning. Despite the fact that these indicators play an important role in the financial management of the company, the nature of their relationships is ambiguous. Based on theoretical research, we can say that there is an inverse relationship between the financial cycle and return on assets. In the presented work, based on the model of multiple linear regression, an assessment of this statement about feedback was carried out, using the example of the leading telecommunications companies of the Russian Federation. The study mathematically proved that there is a weak relationship between the financial cycle and the return on assets of telecommunications companies.https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/95/e3sconf_emmft2023_05001.pdf |
| spellingShingle | Dalisova N.A. Martynova T.A. Eremeev D.V. Assessment of the impact of financial indicators based on the multiple linear regression model E3S Web of Conferences |
| title | Assessment of the impact of financial indicators based on the multiple linear regression model |
| title_full | Assessment of the impact of financial indicators based on the multiple linear regression model |
| title_fullStr | Assessment of the impact of financial indicators based on the multiple linear regression model |
| title_full_unstemmed | Assessment of the impact of financial indicators based on the multiple linear regression model |
| title_short | Assessment of the impact of financial indicators based on the multiple linear regression model |
| title_sort | assessment of the impact of financial indicators based on the multiple linear regression model |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/95/e3sconf_emmft2023_05001.pdf |
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