Comparative study of the influence of different levels of industry concentration on financial indicators

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KARDAN BEHZAD; MORADI MEHDI; Haghighitalab Bahare

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Journal Paper

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Journal: Journal of Accounting Advances Year:2018 | Volume:10 | Issue:1 (74/3) Page(s): 149-186

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Title

Comparative study of the influence of different levels of industry concentration on financial indicators

Author(s)

KARDAN BEHZAD | MORADI MEHDI | Haghighitalab Bahare | Issue Writer Certificate

Keywords

Industry ConcentrationQ1

Earnings PersistenceQ2

Stock ReturnQ2

Profitability RatioQ1

Abstract

Introduction: Industry Concentration affects firms' various financial and operational aspects. This study aims at examining its effect on selected financial indexes including earning persistence, Stock Return, firm growth, and rate of profitability in Tehran stock exchange listed companies from 2012-2016. To measure Industry Concentration (as independent variable), Herfindahl index based on three factors, sales, assets and equity, was used. Based on this index, observations were classified in 5 groups in accordance with their combined scores. Results showed that Industry Concentration in its maximum level has a negative effect on earning persistence, while in its minimum level this effect is negative on Stock Return, and nonsense on other levels. Although a negative decreasing effect of Industry Concentration was documented on firm growth in all 5 levels, its weak positive significant effect on profitability was also recognized in higher than average levels of Industry Concentration. . . .

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APA: Copy

KARDAN, BEHZAD, MORADI, MEHDI, & Haghighitalab, Bahare. (2018). Comparative study of the influence of different levels of industry concentration on financial indicators. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(1 (74/3) ), 149-186. SID. https://sid.ir/paper/394277/en

Vancouver: Copy

KARDAN BEHZAD, MORADI MEHDI, Haghighitalab Bahare. Comparative study of the influence of different levels of industry concentration on financial indicators. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2018;10(1 (74/3) ):149-186. Available from: https://sid.ir/paper/394277/en

IEEE: Copy

BEHZAD KARDAN, MEHDI MORADI, and Bahare Haghighitalab, “Comparative study of the influence of different levels of industry concentration on financial indicators,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 1 (74/3) , pp. 149–186, 2018, [Online]. Available: https://sid.ir/paper/394277/en

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