论文标题
WACC对公司盈利能力的影响：孟加拉国食品和盟友行业的证据
Impact of WACC on Firm Profitability: Evidence from Food and Allied Industry of Bangladesh
论文作者
论文摘要
研究论文旨在分析公司盈利能力和资金成本之间的基本关系。总共选择了十二家公司作为这项研究的样本，这些公司在食品和盟友行业下在达卡证券交易所列出。从2005年到2019年的面板数据集用于进行必要的分析。在本文中，资产回报率（ROA）用作盈利能力的会计标准。 WACC是独立变量，而公司规模，公司年龄和公司杠杆作用被用作研究的控制变量。固定效果面板回归模型用于分析数据集。分析的结果表明，WACC与盈利措施有负相关，并且这种关系很重要。该研究有可能由其他行业复制，例如纺织品，水泥，药物和化学，燃料与电力，制革厂等。
The research paper aims to analyze the underlying relationship in between the profitability and cost of funds of a firm. A total of twelve companies were selected as a sample for this study which are listed in Dhaka Stock Exchange under Food and Allied Industry. A panel data set of 15 years from 2005 to 2019 was used to conduct the necessary analysis. In this paper, Return on Asset (ROA) is used as the accounting criteria of profitability. WACC is the independent variable while Firm Size, Firm Age and Firm Leverage are used as control variable for the study. Fixed Effects Panel Regression Model is used to analyze the dataset. The result of the analysis shows that WACC is negatively related with the profitability measure and this relationship is significant. The study has potential to be replicated by other industries like textile, cement, pharmaceutical & chemical, fuel & power, tannery etc.
