The contribution of capital investment and selling expenses on sales revenue: An analytical study of Jordanian industrial corporations (2004-2014)
DOI:
https://doi.org/10.25255/jss.2016.5.4.540.547Keywords:
Fixed assets, sales revenue, industrial sectorAbstract
This paper investigates how sales revenue are influenced by increasing the amount of investment in fixed assets and distribution expense's derived from corporate financial reports, the study used sales revenue, fixed assets, selling & distribution expenses, and lag of fixed assets as nonprofit parameters. We examined the financial statements of (11) industrial sector listed on Amman Stock Exchange for the period 2004 to 2014. The result shows that The results shows a positive relationship between sales revenue with fixed assets and selling & distribution expenses, and insignificant relationship between the lag variable of fixed for one year, and sales revenue,. The study concluded that lag of fixed assets indicators were less valued in capital investment decisions during this period.
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