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- Title
The Performance of Italian Clothing Firms for Shareholders, Workers and Public Administrations: An Econometric Analysis.
- Authors
Aquino, Simona
- Abstract
This paper presents an econometric analysis of the relationship between different indicators of performance of Italian clothing firms. The focus is on the empirical analysis of the process of value creation of Italian clothing firms for three categories of stakeholders: shareholders, workers, and public administrations. The accounting ratios used in the empirical analysis explain about 40% of inter-firm variability of Return on Equity (ROE), 32% of inter-firm variability of labor cost per employee, and 97% of inter-firm variability of taxation of firms per employee.
- Subjects
ITALY; ECONOMETRIC models; CLOTHING industry; ACCOUNTING; RATE of return; LABOR costs; FINANCE
- Publication
IUP Journal of Accounting Research & Audit Practices, 2011, Vol 10, Issue 1, p20
- ISSN
0972-690X
- Publication type
Article