This research presents a new measure for determining firms’ rate of growth through two competing theories, revenue based (income based) ratio and cost based ratio. This article examines the contribution of financial determinants of firms’ growth in improvement of the quality of models for growth estimation, and consequently offers a complete picture of companies’ growth. Empirical results were presented, using regression analysis of a sample of 130 listed firms in the Tehran Stock Exchange during 2001-2010. Findings showed that there was a positive relationship between firms’ growth and revenue based ratios, between firms’ growth and cost based ratios, and between firms’ growth and both the revenue and cost based ratios for the firms with high growth rate.
Ghaemi, M. H., Mohseni, S. A., & Karimi, M. B. (2014). Assessment of Effects of Revenue Management on Firms' Growth. Journal of Accounting Knowledge, 5(16), 137-161. doi: 10.22103/jak.2014.665
MLA
Mohammad Hossein Ghaemi; Seyed Ahmmad Mohseni; Mohammad Bagher Karimi. "Assessment of Effects of Revenue Management on Firms' Growth". Journal of Accounting Knowledge, 5, 16, 2014, 137-161. doi: 10.22103/jak.2014.665
HARVARD
Ghaemi, M. H., Mohseni, S. A., Karimi, M. B. (2014). 'Assessment of Effects of Revenue Management on Firms' Growth', Journal of Accounting Knowledge, 5(16), pp. 137-161. doi: 10.22103/jak.2014.665
VANCOUVER
Ghaemi, M. H., Mohseni, S. A., Karimi, M. B. Assessment of Effects of Revenue Management on Firms' Growth. Journal of Accounting Knowledge, 2014; 5(16): 137-161. doi: 10.22103/jak.2014.665
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