文章基本信息

标题：A Study on Factors Impacting on Profitability: The Case of Vietnam
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作者：Huy Quang Bui ; Duc Viet Nguyen ; Do Duc Manh Tran 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2020
卷号：11
期号：10
页码：65-74
DOI：10.7176/RJFA/11-10-07
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study is conducted to investigate factors influencing the profitability of the Vietnamese food processing firms. Data was collected from audited financial statements from listed food processing firms on the Vietnam Stock Exchange. Panel regression model was applied in this study (PLS). The testing methods used in this research were Pearson model; Modified Wald Test, Wooldridge test (for autocorreclation in panel data), Hausman model, especially the relationship between FEM and REM as well as Multicollinearity test based on VIF coeficient. The results shows that DR, SDR and LDR have negative impacts on profitability. In contrast, TDTELT have positive impacts on the profitability. FATA and SIZE impact return on asset (ROA) without statistical significance. SIZE has positive impact on return on equity (ROE) while it impacts negatively on profit margin (PM). Moreover, AGE, GDP growth, and inflation do not have impact on profitability.
关键词：Factors;Return on assets;Food processing firms;Vietnam