Factors affecting the selection of inventory cost flow assumptions: An evidence from listed companies on NASDAQ Helsinki Stock Exchange during 2015-2019
Dang, Ngoc Minh Anh (2021)
Dang, Ngoc Minh Anh
2021
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2021052410695
https://urn.fi/URN:NBN:fi:amk-2021052410695
Tiivistelmä
The objective of this thesis was to investigate the influences of company size (Total assets), profitability ratios (Operating profit margin and Net profit margin), liquidity ratio (Current ratio), and company industry on the determination of inventory costing methods in Finnish listed companies on NASDAQ Helsinki Stock Exchange during 2015-2019.
This thesis conducted a quantitative study with a sample of 45 Finnish listed companies during 2015-2019 collected by a purposive sampling technique. Data for the quantitative study were retrieved from official consolidated financial statements of the company samples during the observation period. This research conducted Binary Logistic Regression and Fisher’s Exact Test of Independence for testing five formulated hypotheses. Overall Fit tests and Goodness of Fit measures were also implemented to evaluate the overall performance of the regression model. All statistical analysis in this study was run on the SPSS platform.
The research results showed that there were no sensible evidences to conclude the influences of company size, profitability ratios, liquidity ratio, and company industry on the selection of inventory cost formulas in the Finnish company samples.
This thesis conducted a quantitative study with a sample of 45 Finnish listed companies during 2015-2019 collected by a purposive sampling technique. Data for the quantitative study were retrieved from official consolidated financial statements of the company samples during the observation period. This research conducted Binary Logistic Regression and Fisher’s Exact Test of Independence for testing five formulated hypotheses. Overall Fit tests and Goodness of Fit measures were also implemented to evaluate the overall performance of the regression model. All statistical analysis in this study was run on the SPSS platform.
The research results showed that there were no sensible evidences to conclude the influences of company size, profitability ratios, liquidity ratio, and company industry on the selection of inventory cost formulas in the Finnish company samples.