EFFICIENCY OF USING DUPONT RATIO AND ITS COMPONENTS TO FORECAST THE CHANGES IN FUTURE PROFITABILITY

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ARABMAZAR YAZDI MOHAMMAD; JABERINASAB BEHROOZ

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2011 | Volume:2 | Issue:6 Page(s): 93-110

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Title

EFFICIENCY OF USING DUPONT RATIO AND ITS COMPONENTS TO FORECAST THE CHANGES IN FUTURE PROFITABILITY

Author(s)

ARABMAZAR YAZDI MOHAMMAD | JABERINASAB BEHROOZ | Issue Writer Certificate

Keywords

ADJUSTED DUPONT RATIOQ3

ADJUSTED DUPONT RATIO COMPONENTSQ3

ADJUSTED DUPONT RATIO COMPONENTS CHANGESQ3

Abstract

This study attempts to evaluate whether ADJUSTED DUPONT RATIO can have better prediction of future profitability (Return on Net Operating Asset) or decomposition of ADJUSTED DUPONT RATIO to its components (net operating asset turnover and operating profit margin) can have better prediction of future profitability. Finally, it was examined if decomposition of changes in ADJUSTED DUPONT RATIO - changes in net operating asset turnover and changes in operating profit margin- can enhance prediction of future profitability in one year ahead. Results which were based on panel analysis and for period from 2000 to 2009 showed that decomposition of the ADJUSTED DUPONT RATIO level to its components is not able to improve future profitability prediction, while decomposition of changes in ADJUSTED DUPONT RATIO can enhance prediction of profitability in one year ahead. Furthermore, changes in the net operating asset turnover have better ability (in comparison with operating profit margin) to predict future profitability.

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APA: Copy

ARABMAZAR YAZDI, MOHAMMAD, & JABERINASAB, BEHROOZ. (2011). EFFICIENCY OF USING DUPONT RATIO AND ITS COMPONENTS TO FORECAST THE CHANGES IN FUTURE PROFITABILITY. JOURNAL OF ACCOUNTING KNOWLEDGE, 2(6), 93-110. SID. https://sid.ir/paper/163477/en

Vancouver: Copy

ARABMAZAR YAZDI MOHAMMAD, JABERINASAB BEHROOZ. EFFICIENCY OF USING DUPONT RATIO AND ITS COMPONENTS TO FORECAST THE CHANGES IN FUTURE PROFITABILITY. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2011;2(6):93-110. Available from: https://sid.ir/paper/163477/en

IEEE: Copy

MOHAMMAD ARABMAZAR YAZDI, and BEHROOZ JABERINASAB, “EFFICIENCY OF USING DUPONT RATIO AND ITS COMPONENTS TO FORECAST THE CHANGES IN FUTURE PROFITABILITY,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 2, no. 6, pp. 93–110, 2011, [Online]. Available: https://sid.ir/paper/163477/en

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