论文标题

关于人力资源会计对企业价值对国家证券交易所列出的公司的影响的研究

A Study on the Impact of Human Resource Accounting on Firms Value with Respect to Companies Listed in National Stock Exchange

论文作者

S, Anil, R, Sudharani, N, Suresh

论文摘要

该研究的重点是就业利益婴儿床对国家证券交易所列出的公司盈利能力的影响。该研究已将用于就业福利的金额视为独立变量和税后利润,总资产,股本回报率以及资产和债务股权评估的回报率是因变量。本研究是为了分析就业利益COTS与税后利润之间的关系,总资产,股本回报率,资产回报率和债务权益分配。数据是从公司在国家证券交易所上市的20家公司收集的10年,该公司的年度报告是从公司的年度报告中收集的。使用E-Views中的面板数据回归分析收集的数据。结果表明,就业福利COTS与税后利润,总资产,股本回报率,资产回报率和债务股权分配之间存在显着关系。研究表明,就业利益COT对公司的盈利能力积极影响。

The study focuses on the Impact of Employment Benefit Cots on the Profitability of Companies listed in the National Stock Exchange. The study has considered the Amount spent on Employment Benefit Cots as an Independent variable and Profit after tax, Total Assets, Return on Equity, and Return on Asset and Debt equity Ration as the Dependent variable. The present study is to analyses the relationship between Employment Benefit Cots and Profit after tax, Total Assets, Return on Equity, Return on Asset, and Debt equity Ration. The data is collected from 20 companies listed on the National Stock Exchange for 10 years from the Annual reports of companies. The data collected were analyzed using Panel data Regression in E-Views. Results revealed that there is a significant Relationship between Employment Benefit Cots and Profit after tax, Total Assets, Return on Equity, Return on Asset, and Debt equity Ration. The study shows that Employment Benefit Cots impact positively on Firms profitability.

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